The activities carried out by the appellants are taxable only ...

Taxable Activities Start June 1, 2007; Composition Scheme Benefits Valid Despite Prior Payments Under Construction Service.

April 1, 2017

Case Laws Service Tax AT

The activities carried out by the appellants are taxable only w.e.f. 01/06/2007. In such situation, it is clear that their payment of tax in terms of composition scheme should be examined for correctness based on the said provisions only - Benefit of composition cannot be denied merely on the ground that service tax was paid under construction service prior to 01/06/2007 - AT

View Source

← Previous Next →

The activities carried out by the appellants are taxable only ...

Taxable Activities Start June 1, 2007; Composition Scheme Benefits Valid Despite Prior Payments Under Construction Service.

April 1, 2017

Case Laws Service Tax AT

You may also like:

Validity of determination of GST liability (demand) u/s 73(1) - Rejection of the compounding application - Eligibility for composition scheme u/s 10(2)(a) - The High...

Composition scheme - exercising option prior to payment of service tax - The payment of tax under the composition scheme upon notification of the scheme vide a...

Turnover limit for Composition Levy for CGST - Manufacturers of Certain Goods not eligible for benefit of Composition Scheme u/s 10(1) - Notification as amended

Traders under composition scheme - Now requires to pay GST @1% (i.e. 0.5% CGST plus 0.5% SGST) on taxable turnover of goods only w.e.f. 1.1.2018 - See notification as amended.

Switching between the composition scheme and normal scheme of payment of tax - When opted for the Composition scheme, ITC on Capital Goods need to be reversed upto 5...

Constitutional Validity of amendment to the Industrial Policy Resolution 2007 (IPR 2007) - Opposite Parties do not deny that Petitioner No.1 fulfils the triple test...

The Income Declaration Scheme 2016 to open from 1st June 2016.

Exemption u/s 11 and 12 - religious activities - violation of Section 13(1)(c) - the activities undertaken by the assessee can be included in the broad conspectus of...

Works contract - Composition Scheme - allegation is that the appellant cannot opt to pay service tax under the composition scheme for the reason that they have failed to...

The CESTAT held: The demand of service tax under 'site formation service' for June 2005 to May 2007 by culling out site formation charges from a composite mining...

The High Court held that the petitioner is eligible to avail the benefit of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, as the duty liability was...

Manufacture under composition scheme - Now requires to pay 1% GST (0.5% CGST and 0.5% SGST) on total turnover (i.e taxable and non-taxable both) [reduced from 2% to 1% w....

Levy of GST - Composition scheme - the turn over after the GST regime came to force is less than ₹ 1 crore - The argument that the turn over in the financial year...

Works Contract service - Continuous Contracts - Benefit of composite scheme for ongoing projects for which service tax paid before 01.06.2017 under Commercial or...

Works Contract Composition Scheme - The classification of services rendered prior to 01.06.2007 cannot affect the assessee’s entitlement to the Composition Scheme in...

Quick Updates: