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 April 2018 Year 2018 This

Commercial and Industrial Construction Service - construction of ...

Case Laws     Service Tax

April 17, 2018

Commercial and Industrial Construction Service - construction of roads - public roads or not - irrespective of the purpose of construction of the road, whether for public utility or for the utility of organization concerned for their use, the benefit of exclusion clause provided in the definition under 65(25)(b) of the Act should be available, for non-levy of Service Tax. - AT

View Source

 


 

You may also like:

  1. Works contract service - commercial or industrial construction - sub-contract - the service tax is not leviable on the sub-contractor activities undertaken by the...

  2. Exemption from Service Tax - Road construction services in private commercial premises - The Tribunal analyzed the wording of Notification No. 24/2009 and its...

  3. Commercial or industrial construction service - construction of colleges, Government hospitals or open university - they are non-commercial or non-industrial in...

  4. 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...

  5. Commercial or Industrial Construction Service - services provided to Educational Society, which is non-commercial organization - the Service Tax demand cannot be...

  6. The activity of the appellant in construction of roads on BOT basis is not leviable to service tax either under commercial or industrial construction service, works...

  7. Commercial and industrial construction services - The activity of construction of sports complex/stadium cannot be termed as commercial and industrial construction.- AT

  8. Commercial or industrial construction Service - Construction of road inside BALCO, SECL, NTPC - definition does not specify the type of road and so the road cannot be...

  9. Classification - Post construction completion and finishing services - Interior Decorator Service or Commercial or Industrial Construction Service - Extended period of...

  10. Commercial or Industrial Construction Services/Works Contracts Services - appellants have constructed a Boys and Girls Hostel - not commercial in nature - not liable to...

  11. Benefit of abatement - commercial and industrial construction services - the site clearance and excavation is an incidental and ancillary to civil work - the service is...

  12. Commercial or Industrial Construction Service u/s 65(30a)(b) - In view of the specific exclusion of ‘railways' from commercial and industrial construction service - the...

  13. Commercial or industrial construction service - organisation working on no-profit no-loss basis, engaged in imparting knowledge to poor students - construction activity...

  14. Commercial construction/infrastructure development projects of road, airports, dams, tunnels etc, – levy of service tax on various service providers engaged / associated...

  15. Commercial and industrial construction service - construction work undertaken for educational institutions - stay granted being prima facie not commercial concerns - AT

 

Quick Updates:Latest Updates