Home Highlights July 2014 Year 2014 This

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1. Classification of supply - Works contract - divisible supply or not - The instant contract shall be treated as an indivisible single contract thereby the O&M contract...

2. Nature of supply - divisible contract [Supply of goods & Supply of Services] or an indivisible contract [works contract] - Construction of power lines, erection of...

3. Classification of services - construction work - composite works contract - category of works contract services or CICS? - Any charge to tax under the five heads in...

4. Works contract service - Site Formation and Clearance, Excavation, Earthmoving and Demolition Service - the contract being indivisible, no Service Tax can be levied upon...

5. Works Contract - Levy of service tax prior to 1.6.2007 - Whether service tax can be levied on indivisible works contracts prior to the introduction, on 1st June, 2007,...

6. Demand of service tax on advances received - Validity of demand made, without classifying the services - the merit classification of the activity undertaken by the...

7. Eligibility of avail ITC - Works contract services - input services - Housing society - The society itself is not works contract service provider, nor it is in the...

8. Valuation of service - works contract service or not - The CESTAT held that the appellant’s contracts were clearly split into goods and services, which did not meet the...

9. Input tax credit (ITC) on the inward supply of works contract service - outward supply is also works contract service - applicant is supplying works contract service to...

10. Levy of service tax - works contract service - contract between the supplier of RMC i.e. appellant and buyer of RMC - manufacture of Ready Mix Concrete (RMC) - activity...

11. Erection, commissioning or installation service - Since the appellant admittedly provide works contract service and the definition of works contract service specifically...

12. 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...

13. Construction of Complex Service Works contract service - after 01.06.2007 also individual flats cannot be considered as service rendered under ‘Works Contract Service' -...

14. 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...

15. Whether the society can claim ITC on repairs both major as well as minor? - The supply of goods and services supplied for construction work of an immovable nature can be...