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

Construction of residential quarters for staff - Residential ...


Residential Staff Quarters Construction Exempt from Service Tax u/s 65(30a) Definition of 'Complex Construction'.

November 7, 2015

Case Laws     Service Tax     AT

Construction of residential quarters for staff - Residential Complex or Commercial complex service - staff quarters constructed by the respondent are not covered under the definition of ‘Construction of complex’ under Section 65(30a) ibid and therefore the activity does not attract Service tax - AT

View Source

 


 

You may also like:

  1. 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...

  2. Taxability - Construction of residential complex for personal use - staff quarters/ said residential units - work done by the sub-contractor - The services provided by...

  3. The definition of residential complex excludes from service tax levy, a complex constructed by directly engaging a person for design and planning, where the construction...

  4. Construction of complex services - the appellant had constructed independent buildings having one residential unit only. Thus, even if the appellant had constructed more...

  5. Validity of SCN - SCN suffers from incurable deficiency - Demand raised solely on the basis of Income Tax data shared by the Income Tax authorities - CESTAT found that...

  6. Levy of Service Tax - construction of compound wall/fencing - security agents services - Taking that definition of 'security agency' into section 65(105)(w) of Finance...

  7. Construction of Complex Service u/s 65 (105) (zzzh) and Taxable Service u/s 65 (91a) – The fact that individual residential units were for residential use of the...

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

  9. CESTAT ruled against service tax demands on multiple construction activities. The tribunal held that pre-negative list period tax demands were invalid without proper...

  10. Service tax on works contracts and the taxability of the value of goods used in such contracts. It clarifies that service tax can only be levied on the service...

  11. Commercial or Industrial Construction Service u/s 65(30a)(b) - In view of the specific exclusion of ‘railways' from commercial and industrial construction service - the...

  12. Taxable Service or Exempt Service - The service of supply of doctor, nursing staff, ambulances and other administrative staff to the corporate entity for medical care of...

  13. Levy of service tax - Residential Complex or not - construction of individual house/villas in residential complex having common areas, common address, common facilities...

  14. Levy of Service Tax - Renting of Immovable Property Service - renting of quarters by the Appellant to the employees of the contractors for residential purposes - Not...

  15. Levy of service tax - Intellectual Property Services - The Tribunal observed that the technology transfer did not qualify as intellectual property rights under Section...

 

Quick Updates:Latest Updates