Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights December 2014 Year 2014 This

Commercial or industrial construction service - construction of ...


Construction for Colleges and Hospitals Exempt from Service Tax as Non-Commercial Services.

December 8, 2014

Case Laws     Service Tax     AT

Commercial or industrial construction service - construction of colleges, Government hospitals or open university - they are non-commercial or non-industrial in nature, falling outside the purview of service tax levy - AT

View Source

 


 

You may also like:

  1. The Customs, Excise and Service Tax Appellate Tribunal held that the construction services provided by the respondent to the Institute of Chartered Accountants of India...

  2. Ex-Servicemen Resettlement Society successfully contested service tax liability on security services provided to medical colleges and affiliated hospitals. CESTAT ruled...

  3. Commercial or Industrial Construction Service - services provided to Educational Society, which is non-commercial organization - the Service Tax demand cannot be...

  4. 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...

  5. Levy of Service Tax - rendering cleaning service mostly to non- commercial organizations, government hospitals, educational institutes - As the cleaning service has been...

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

  7. CENVAT Credit - input services used for taxable as well as exempt services - Since the service provided to the state of J&K are not liable to service tax, as Section 64...

  8. Refund of Service Tax paid on construction activity - commercial construction or not - there is no doubt that building constructed by the Contractor is medical college...

  9. Supply of pure services as a Sub-contractor to another contractor of the SMC - Architectural Consultancy Service provided by the applicant to Surat Municipal Corporation...

  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. Levy of service tax - affiliation fees collected by the appellant is towards rendering of service - The Tribunal noted the decision of the Karnataka High Court, which...

  12. Levy of service tax on construction for Hospital - merely because the hospitals were constructed for the charitable organisations do not make the hospitals per se...

  13. Man power services to Hospital cum General Medical College and State University (Education Institutions) - Not an exempted service under GST

  14. Exemption from service tax - Legal services - Notary services - The court affirms that legal services provided by individual advocates or firms of advocates are exempt...

  15. Levy of service tax - Life Insurance Service - Renting of Immovable Property Service or not - On the taxability of life insurance service, the Tribunal determined that...

 

Quick Updates:Latest Updates