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
Bill - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Insertion of new sections 103 - service tax - Retrospective ...


Service Tax Exemption Reinstated for Pre-March 2015 Airport and Port Construction Contracts Until March 2020.

March 4, 2016

Act Rules     Bill

Insertion of new sections 103 - service tax - Retrospective Exemption from Service Tax on services by way of construction, erection, etc. of original works pertaining to an airport, port was withdrawn with effect from 1.4.2015. - where the contract had been entered into prior to 01.03.2015. The exemption is being restored till 31.03.2020.

View Source

 


 

You may also like:

  1. Claim of refund of service tax - work contract services - Section 102 of the Finance Act, 1994 - As per Section 102, the service provider is eligible for exemption of...

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

  3. Exemption from Service tax - Repair of bridges, tunnels, dams, airports, railways and transport

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

  5. Levy of service tax - Nature of activity - it cannot be stated that Respondents are providing port services under the Way Leave Agreement. Respondents are also not doing...

  6. Refund of service tax - input services - port services - The rejection of refund claim is with respect to Service Tax paid on Port Services and not Customs House Agent...

  7. Services provided by Agent on behalf of AAI or airport liable to Service tax - SC

  8. 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...

  9. Commercial construction/infrastructure development projects of road, airports, dams, tunnels etc, – levy of service tax on various service providers engaged / associated...

  10. Cenvat Credit - input services or not - dredging services - nexus with the output services i.e. Port service and Cargo handling services or not -there is absolutely no...

  11. Construction of Residential Complex Service - for the entire period from 31 July, 2010 to 31 March, 2015, appellant never paid due service tax on due date - the...

  12. Finance Bill, 2015 - service tax - Substantial overall in levy of penalty u/s 76 and 78

  13. Budget 2014-2015 - Service Tax Notifications & Circulars

  14. Classification of services - services of construction of the R&R Colony supplied by the Applicant - The construction of R&R colony service is not in any way in...

  15. Refund - export of goods - Terminal handling service - the service tax paid by their CHA for providing the CHA service can not be treated as service tax paid under Port...

 

Quick Updates:Latest Updates