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 November 2015 Year 2015 This

Whether the appellant had in fact provided the works contract ...


Appellant's Works Contract Service Under Scrutiny; Appeal Raises New Issue, Leads to Remand and Rs. 5 Lakh Penalty.

November 4, 2015

Case Laws     Service Tax     AT

Whether the appellant had in fact provided the works contract service is of course a question of fact. It is so asserted in the appeal for the first time - matter remanded back - Since the appellant wholly obstructedhas failed to cooperate in the adjudication proceeding, cost of ₹ 5 lakh imposed - AT

View Source

 


 

You may also like:

  1. Rejection of declared transaction value under Valuation Rule 12, re-determination of value under Valuation Rules 4-9. Commissioner followed Rule 9, adopted actual values...

  2. Contravention of Sections 8(1) and 9(1)(f)(i) of the Foreign Exchange Regulation Act, 1973 - receiving foreign exchange payments in 1996-97 through fake export documents...

  3. Appellant imported fermented and dried processed Sumatra cocoa beans which failed to conform to IS 8865:2003 standards as per FSSAI and BIS testing. Adjudicating...

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

  5. 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...

  6. The case involved a dispute over the classification of services provided under turnkey contracts as either Consulting Engineering Services or Works Contract Services....

  7. 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...

  8. The appellate tribunal examined the penalty imposed on the company and individual for contravention of Section 6(3)(a) of FEMA and Regulations 5, 6, and 13 of the...

  9. 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...

  10. Service tax on Works Contract - Section 65(105)(zzzza) - Whether works contract service is chargeable to service tax, prior to 1.6.2007 - matter referred to 5 member bench - AT

  11. The summary covers the classification of services as works contract services or construction of residential complex service, valuation of services, inclusion of land...

  12. 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...

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

  14. 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...

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

 

Quick Updates:Latest Updates