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VAT - Highlights / Catch Notes

Home Highlights July 2014 Year 2014 This

Valuation - works contract - construction of complex / flats - ...


High Court Rules Land Costs Deductible from Works Contracts for VAT and Sales Tax on Construction Projects.

July 4, 2014

Case Laws     VAT and Sales Tax     HC

Valuation - works contract - construction of complex / flats - Deduction of land cost - land cost allowed to be deducted - HC

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  1. Payment of tax at compounded rates - Levy of VAT / Tax on immovable property or works contract - The imposition of tax on the whole contract value, the State cannot be...

  2. The summary covers the classification of services as works contract services or construction of residential complex service, valuation of services, inclusion of land...

  3. Classification of services - Goods or service - No VAT may be payable on some goods under the state laws but that does not convert the Works Contract Service into a pure...

  4. Classification of supply -Works Contract - composite supply of works contract service or not - movable or immovable project - the said project of construction for...

  5. Deduction VAT / TDS from the bills by the Recipient of work contract service - Sub-contractor of Main contractor - Non issue to TDS certificate since the amount was...

  6. Inclusion of land in Working of cost of the real estate development project - if the cost of land is included in the percentage of the project completion, then it would...

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

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

  9. Works contract - levy of sales tax - single indivisible contract - State Legislature is empowered to segregate the goods part of the works contract and impose sales tax...

  10. Benefit of service tax exemption - construction of a road as part of a broader works contract service for a thermal power project - The Tribunal concluded that the...

  11. 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...

  12. Classification of services - applicability of GST rate - Works Contract - composite supply - receipt of contract for new construction of CBD railway station, platform,...

  13. Service Tax on Construction Services / Works Contract wherein the cost of Land is involved - Retrospective amendment - Service Tax

  14. The case involved a dispute over the classification of services provided under turnkey contracts as either Consulting Engineering Services or Works Contract Services....

  15. Reimbursement of the sales tax paid - Scope of terms of works contract - contract inclusive of taxes - even when the contract provided that the rates quoted by the...

 

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