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Service Tax - Highlights / Catch Notes

Home Highlights May 2014 Year 2014 This

Switching over from “Commercial or Industrial Construction ...

Case Laws     Service Tax

May 3, 2014

Switching over from “Commercial or Industrial Construction Service“ and “Construction of complex service“ to “Works contract service“ for those projects which were already under execution as on 1.6.20 - Since tribunal has already remanded the matter, appeals dismissed - HC

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

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  5. 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...

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

  10. 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...

  11. Construction services - after 1.6.2007, demand in respect of composite contracts would fall under works contract service only - the demand of service tax under...

  12. Service elements in a composite (works) contract (involving transfer of property in goods and rendition of services), where such services are classifiable under...

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

  14. Commercial or Industrial Construction Service u/s 65(30a)(b) - In view of the specific exclusion of ‘railways' from commercial and industrial construction service - the...

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

 

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