When the appellants themselves have vivisected the contract by ...

Court Rejects Appellants' Claim of Composite Contract; 45% Allocated for Maintenance, 55% for Operation Fee.

June 5, 2017

Case Laws Service Tax AT

When the appellants themselves have vivisected the contract by apportioning 45% towards maintenance charges and 55% as operation fee, the contention raised by them that it is a composite contract is only to be brushed aside. - AT

View Source

← Previous Next →

When the appellants themselves have vivisected the contract by ...

Court Rejects Appellants' Claim of Composite Contract; 45% Allocated for Maintenance, 55% for Operation Fee.

June 5, 2017

Case Laws Service Tax AT

You may also like:

Levy of Service tax - Composite Maintenance Contract - The entire plant was handed over by TWAD Board to Appellant for operation and completing the contract to TWAD...

Long term capital gain - sub-tenancy right - the assessee had a sub-tenancy right in the property and upon surrender thereof, the assessee received a sum which was...

SVLDRS - re-determination of the 'amount payable' under the scheme - The deposit towards duty paid during investigation and during pendency of appeal proceedings in the...

Classification of services - composite mining contract - Vivisecting the composite contract and charging service tax on different components of the contract individually...

The HC upheld tax and penalty under GST Act Section 129 after goods were found at a different destination than documented. The court determined that the petitioner...

The AAR ruled on GST implications in an EPC contract between the applicant and IOCL. The contract was determined to be a single, composite works contract rather than a...

The court analyzed the application for regular bail in a money laundering case involving the fraudulent setup of Vivo group companies in India without disclosing Chinese...

The court granted regular bail to the accused in a money laundering case, considering the prolonged incarceration, the likelihood of delay in trial, and the...

Refund claim rejected by adjudicating authority on grounds that services provided by appellant to SOLCIL did not qualify for exemption under Notification No. 25/2012-ST...

Refund claim - The decision of ITC Limited is not applicable to the present facts and circumstances of the case as at the time of filing of Bills of Entry, the appellant...

Classification of supply - works contract - pure supply of goods or pure supply of services or composite supply of goods and services - activity of operation and...

The appellant's claim for Rs. 9.21 crores, arising from the termination of an agreement due to non-renewal of a performance bank guarantee, was not considered by the...

Classification of supply - survey, designing, installation and commissioning of project under EPC contract - The AAAR held that the services provided by the appellant...

HC denied bail in a money laundering case, finding the applicant failed to satisfy the twin conditions under Section 45 of PMLA. The Court determined there was...

SC dismissed appeal concerning liquidated damages claim under plant machinery delivery contract. Court held appellant's claim for Rs.107.54 lakhs was not based on Clause...

Quick Updates: