Home Highlights April 2014 Year 2014 This

You may also like:

1. Works contract service - commercial or industrial construction - sub-contract - the service tax is not leviable on the sub-contractor activities undertaken by the...

2. CENVAT Credit - input services - Commercial and Industrial Construction Services - These are not related to ‘Commercial Construction Service’ rather they are input...

3. Commercial or Industrial Construction Services/Works Contracts Services - appellants have constructed a Boys and Girls Hostel - not commercial in nature - not liable to...

4. Levy of service tax - construction service or not - construction of Paryatak Bhavan - It is, therefore, clear from the aforesaid judgment of the Supreme Court in Larsen...

5. Benefit of abatement - commercial and industrial construction services - the site clearance and excavation is an incidental and ancillary to civil work - the service is...

6. Commercial or industrial construction service - construction of colleges, Government hospitals or open university - they are non-commercial or non-industrial in...

7. Commercial or industrial construction service - organisation working on no-profit no-loss basis, engaged in imparting knowledge to poor students - construction activity...

8. Classification of services - job of “metal spreading for supply uncoursed black Trap Rubble stone” - The overall work is of construction of bunds which falls under...

9. Works contract service - laying of pipelines - 'Erection, Commissioning or Installation Service' or 'Commercial or Industrial Construction Service' prior to 01/06/2007 -...

10. Commercial and Industrial Construction Services - The appellants are liable to pay service tax under Works' Contract services with effect from 1.6.2007 - Demand...

11. Works Contract Services - business of construction of buildings and civil structures for last several decades - The contention raised on behalf of the respondents that...

12. Classification of services - works contract services or not - activity of construction of Mega Sports Complex for hosting 34th National Games by Government of Jharkhand...

13. Works Contract - Classification of services - Scope of Show Cause Notice (SCN) - the Commissioner was not justified in confirming the demand of service tax under the...

14. The case involved a dispute regarding the classification of services provided by the appellant as Works Contract Service or Construction of Residential...

15. The Tribunal held that the construction of a hostel building for an educational institution, in this case, the Gujarat Adani Institute of Medical Science, cannot be...