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

2. 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...

3. Construction of residential complex services cannot be liable to Service Tax prior to 01.06.2007, if the appellant has paid VAT on the impugned activity as Works Contract - AT

4. Industrial Construction Service - Works Contract Services - benefit of abatement - The levy of service tax on CICS/CCS would be applicable only in case of pure service...

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

6. Works contract service - laying of pipelines - 'Erection, Commissioning or Installation Service' or 'Commercial or Industrial Construction Service' prior to 01/06/2007 -...

7. Works Contract Services - business of construction of buildings and civil structures for last several decades - The contention raised on behalf of the respondents that...

8. Construction services - after 1.6.2007, demand in respect of composite contracts would fall under works contract service only - the demand of service tax under...

9. Service elements in a composite (works) contract (involving transfer of property in goods and rendition of services), where such services are classifiable under...

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

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

12. 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...

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

14. Works Contract Service - Turnkey Contract - What matters is the fact that the contracts were executed by the appellants and payments received by them after 01/06/2007...

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