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1. Depreciation u/s 32 on boundary wall and other structures - Purpose of the boundary wall is to provide protection and security to the building and other assets of the...

2. Classification of services - Contract for carrying out not only site grading but also construction of Roads, Boundary wall, Drains lines and associated works for crude...

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

4. Long term capital gain on sale of plot of land - Cost of improvement being the cost of construction of boundary wall - Having regard to the facts and circumstances of...

5. Disallowance of cost of construction cost of improvement of property while computing the Long Term Capital Gain - since it is a case of construction of boundary wall,...

6. Management, Maintenance or Repair Services - amounts collected under the head 'backup power supply' - No service tax.

7. Input Tax Credit - GST paid on goods purchased for the purpose of construction & maintenance of Warehouse - no ITC of GST paid on goods purchased for the purpose of...

8. Management, Maintenance or Repair Service - Software Services Agreement - repair and maintenance of software - stay granted - AT

9. CENVAT Credit - input service - the appellant would be entitled to avail CENVAT credit of the input service received in relation to renovation or repairs of factory and...

10. Exemption from GST - Repair and maintenance fund - sinking fund - applicability of exemption Limit of ₹ 7500/- on the components of maintenance bill by the housing...

11. Classification of services - Maintenance and Repair service or otherwise - no repair or maintenance service has been rendered by the assessee and whatever repair service...

12. Levy of GST - built -up area received from each member as “Common Maintenance Fund / Deposit” - Such deposit is never to be returned to the members, but same along with...

13. Service tax liability - Undertaking of maintenance or repair services for self and for client do not attract tax liability under Management maintenance and repair...

14. Valuation - Maintenance and repair service - demand in respect of 70% of the total value of ‘maintenance and repair service’ on which VAT has been paid - stay granted - AT

15. Eligibility for cenvat credit - repair and maintenance of plant and machinery - any inputs used for repair and maintenance would be eligible for cenvat credit - AT