Home Highlights October 2011 Year 2011 This

You may also like:

1. Claim of refund of service tax - work contract services - Section 102 of the Finance Act, 1994 - As per Section 102, the service provider is eligible for exemption of...

2. Exemption from GST - Pure services or not - supply of service for turpentine treatment - The MOU provided by the applicant indicates the provision of security guards to...

3. Mandap keeper services - sale of food/beverages by the appellant-assessee also took place - In the absence of any sale contract between the appellant-assessee and its...

4. Mandap Keeper - Split of the charges - hall charges and supply of food - levy of service tax - the services rendered by the mandap keepers as caterer would also be...

5. Benefit of Exemption from GST - composite supply or not - pure services - By his own admission in the application, the applicant provided accommodation services to GHMC...

6. Exemption from GST - hostel accommodation - The hostel accommodation is not equivalent to residential accommodation and hence the services supplied by the Applicant...

7. Benefit of exemption - Educational services - services supplied for the exams - As all criteria are complied with and the State Examination Board being the ‘educational...

8. Classification of services - composite mining contract - Vivisecting the composite contract and charging service tax on different components of the contract individually...

9. Levy of GST - Aahana Naturopathy Centre - simultaneous running a Resort namely “Aahana-The Corbett wilderness” - The supply of services provided by the applicant, which...

10. Exemption form CGST and SGST - GTA services - transportation activities - composite contracts or not - divisibility of contracts - Transportation services provided by...

11. The works rendered by the applicant involving application of polymer protective coating for bridges, as part of construction or routine maintenance/renovation, falls...

12. Mandap Keeper Service - functions and activity of giving hotel rooms while organising functions in hotels is entirely different from Mandap Keeper Service - appellant...

13. Levy of Service Tax - Commercial or Industrial construction services provided to Railways - The provisions of Section 65A of Finance Act 1994 provides for classification...

14. Rate of tax - Composite supply of Works Contract or not - supply of erection, commissioning and installation of ZLD plant along with O&M services for a period of 5 years...

15. Taxability under GST - rent received from the Govt. SWCBH - pure services or not - The AAR analyzed the exemption clause of Notification No. 12/2017, which exempts pure...