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 February 2017 Year 2017 This

Sub-contract - denial of exemption available to the construction ...


Court Allows Tax Exemption for Dam Subcontract, Rejects Narrow Interpretation Linked to Larger Hydroelectric Project Context.

February 15, 2017

Case Laws     Service Tax     AT

Sub-contract - denial of exemption available to the construction of dam only on the ground that the dam is part of the Hydroelectric Power Project - there is no justification to give a restrictive meaning to the term “dam” to the effect that the exemption will be available only when it is not part of any bigger project - exemption allowed - AT

View Source

 


 

You may also like:

  1. The High Court set aside the assessment order denying input tax credit to the petitioner u/s 16(4) of the CGST/SGST Acts. It directed the authorities to consider the...

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

  3. Rectification u/s 154 - refund of taxes paid in foreign country - The High court noted that the Hon'ble Apex Court had expressly overruled the AAR order in a previous...

  4. Exemption scheme or policy cannot be applied retrospectively. Petitioner purchased a hybrid vehicle and paid applicable tax before the exemption policy was introduced....

  5. Exemption from GST - hostel and residential accommodation extended by the the Applicant hostel - The High court delved into the specifics of the exemption notifications...

  6. The High Court upheld the constitutional validity of the Chhattisgarh Sthaniya Kshetra me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (Local Body Tax or Entry Tax Act),...

  7. CESTAT ruled in favor of the appellant regarding duty exemption benefits under Entry 512 of Notification 50/2017-Cus for power bank components. The tribunal rejected the...

  8. Transitional credit - Unutilized amount of Advanced VAT paid - The court found that if the amount of advance tax paid under the VAT regime remained unutilized, it should...

  9. The appellant sub-contractor was not eligible for exemption under S.No.12(d) of Notification 25/2012 for services provided to the principal contractor engaged in dam...

  10. Appeal rejected on the ground of delay - Refund of unutilised input tax credit - The Court examined the interpretation of Rule 108(3) of the CGST Rules, which mandated...

  11. Validity of Curtailing and whittling down the benefits with retrospective benefit - Musical Instruments - Tax exemption is a concession. Thus, exemption from payment of...

  12. The Direct Tax Vivad Se Vishwas Act, 2020 aims to settle tax disputes. The term "appeal" under the Act includes writ petitions challenging tax orders, as per Supreme...

  13. The High Court addressed the issue of linking services provided by a company to its separate registered units for taxation purposes under CENVAT Credit Rules. The court...

  14. The High Court addressed the issue of liability to pay excess tax collection to the Government when the respondent's tax liability is higher than the tax collected. The...

  15. The High Court held that u/s 54 of the Goods and Services Tax Act, 2017, when the input tax credit paid is higher than the output tax, the dealer is entitled to seek a...

 

Quick Updates:Latest Updates