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1. TDS u/s 194C - separate contracts or composite contract - essentially it was only the main contract for construction of refinery - TDS liable to be deducted on the whole...

2. Valuation - Franchise service - inclusion of amount of sale of books, admission kit, curriculum etc. - benefit of N/N. 12/2003-ST - There is no requirement in the...

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

4. Works Contract - Earth Work - the applicant is rendering composite supply of works contract as defined in clause (119) of Section 2 of the CGST Act, 2017, to GMIDC, a...

5. Valuation - composite contract - 80% of the value shown to have suffered VAT with reference to supply of materials - benefit of notification no.12/2003-ST cannot be denied - AT

6. Once it is held that electrical installation is a part of the composite contract for erection, commissioning or installation of WTGs, the appellant's claim for the...

7. Mandap keeper service (composite contract)- Not eligible for exemption under notification no. 12/2003 for sale of goods - only option to avail abatement under...

8. Valuation - claim of deduction / abatement of goods involved in catering - Notification No.12/2003-Service Tax, dated 20.06.2003 - The bill issued was a composite bill....

9. The turnkey contract entered by the applicant with PGVCL is a works contract as defined u/s 2(119), involving a composite supply for installation, testing, and...

10. Both the contracts for Supply of equipments and Construction of works has to be treated as distinct and separate contracts and value of supply contract cannot be added...

11. Nature of works contract - composite or not - The entire contract, if perused as a whole, is in the nature of composite single integrated contract, though designed as it...

12. TDS u/s 194C - nature of composite contract - supply contract or works contract - supply of main plant at Chandrapur TPS extension project - Held as supply contract not...

13. TDS u/s 194C - It was wrongly presumed that the contracts entered into between the assessee and the contractor were composite contract and an indivisible contract...

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

15. Classification of goods - rate of tax - Since the contract is an EPC contract, the activity carried out by the applicant is a composite supply of works contract as...