Home Highlights August 2015 Year 2015 This

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1. Job Work activity - Manpower Supply Recruitment Agency Services - lumpsum contract of carrying out the job in the factory premises - service recipient has deducted TDS -...

2. Assessees were given a lumpsum contract of carrying out the job in the factory premises of Amitasha Enterprises. This activity will not be covered under the category of...

3. Classification of supply - composite supply or not - job-work - Bonding of imported Carbon friction strips to Synchronizer core received from customers - The AAR ruled...

4. Job-work or not - The premises / the plant has been given on lease to the Appellant for 15 years - The activities undertaken in the Appellant ‘s premises or production...

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

6. Classification of services - job work in the factory premises - service provider provided the manufacturing activity in the factory of service recipient with the help of...

7. Works Contract or not - The appellant has carried out the painting work on this plant, machinery, building - a civil construction or a part thereof covers the plant...

8. 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...

9. Classification of supply - Works Contract Services or not - activities of supply installation, operation and maintenance of Greenfield Public Street Lighting System...

10. Rate of tax - mixed supply or not - Job work activity or not - applicant does job work on the materials and design belonging to another registered person - The applicant...

11. Classification of supply - works contract services - supply of goods or services or a composite supply - construction of Tunnel and Approach roads. In order to complete...

12. Classification of goods - rate of tax - Since the contract is an EPC contract, the activity carried out by the applicant is a composite supply of works contract as...

13. Manufacture - fabrication of structures on Job work - By discharging the tax liability on the job work charges as well as by discharge of VAT liability on ‘brought out’...

14. Cenvat credit - input services - appellant has not incorporated the premises in the registration certificate - premises was used for undertaking job work activity of the...

15. Works Contract - Earth Work - the applicant is rendering composite supply of works contract as defined in clause (119) of Section 2 of the CGST Act, 2017, to GMIDC, a...