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1. Valuation of the taxable service - inclusion of value of free supply - construction of commercial or industrial complex - The value of goods and materials supplied free...

2. Construction of complex services - the appellant had constructed independent buildings having one residential unit only. Thus, even if the appellant had constructed more...

3. Construction of Commercial Complex and Residential Complex - It was very clear that the construction activity was undertaken on the land already registered in the name...

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

5. Construction of complex service - construction of National Games village - If services are provided to the individuals, it may not amount to residential complex service...

6. Bundled service - construction of residential complex service is the service which gives essential character to the package of the service and, therefore, the charges...

7. Liability of service tax - works contract - construction of residential accommodation for use by the Police Department for their personnel is excluded from the taxable...

8. Management, maintenance or repair service, construction of complex service and in respect of late payment charges recovered from customers under construction of complex...

9. Construction Service - prima faice services rendered by the appellant would be taxable from 1.7.2010 only and any demand prior to that period prima facie seems to be not...

10. The definition of residential complex excludes from service tax levy, a complex constructed by directly engaging a person for design and planning, where the construction...

11. Input Tax Credit - input services - the applicant is engaged in development of port based smart city i.e. Smart Industrial Port City (SIPC) within...

12. Benefit of concessional rate of GST - Supply of works contract to the Indian Railways - construction services - The supply provided by the applicant does not fall under...

13. Works Contract service - Continuous Contracts - Benefit of composite scheme for ongoing projects for which service tax paid before 01.06.2017 under Commercial or...

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

15. Classification of services - services of construction of the R&R Colony supplied by the Applicant - The construction of R&R colony service is not in any way in...