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1. Capitalization of regularization fee paid - Construction of hospital building - The assessee has rightly booked the payment under the cost of construction of the...

2. Deemed sale – Levy of VAT on agreement for the building and construction of immovable property - constitutional validity upheld. - HC

3. Refund of Service Tax paid on construction activity - commercial construction or not - there is no doubt that building constructed by the Contractor is medical college...

4. Commercial or Industrial Construction Services - The hospitals and buildings for medical facilities used by the public cannot be considered as civil construction or...

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

6. Constitutional validity of The Goa Cess on Products and Substances Causing Pollution (Green Cess) Act, 2013 - Once any legislation is found to substantially relate to...

7. Refund claim of input service tax credit - input service or not - Erection, Commissioning & Installation Services - Construction or execution of works contract of a...

8. The Appellate Tribunal interpreted the term "business of construction" u/s 115WE(3) r.w.s 115WG to determine fringe benefit tax value. The issue was whether ship...

9. Constitutional validity of Section 234E - Court recalled its earlier order upholding validity - Section 234E though uses the word ‘fee’ but, it is in fact in the nature...

10. The Tribunal held that the construction of a hostel building for an educational institution, in this case, the Gujarat Adani Institute of Medical Science, cannot be...

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

12. Constitutional validity of para 83 of the EPF Scheme and para 43A of the Pension Scheme - international workers - Discrimination - Grievance of the petitioners is that,...

13. Service tax on sale and purchase of flats – constitutional validity upheld by HC

14. Approval u/s 80G Denied - Real purpose to construct a building not known - Revenue submitted that the applicant generated huge resources in the name of building...

15. Capital Gains - Cost of construction and indexation disallowed – proof of construction of building on land - If the examination of balance sheets reveals that there was...