Erection, commissioning or installation service - Since the ...

Works contract services for railway projects remain exempt from Service Tax even after June 1, 2007, changes.

April 18, 2018

Case Laws Service Tax AT

Erection, commissioning or installation service - Since the appellant admittedly provide works contract service and the definition of works contract service specifically excludes railway from its purview for levy of Service Tax, the activities provided pursuant to the contract even after 01.06.2007 cannot be taxed under the work contract service. - AT

View Source

← Previous Next →

Erection, commissioning or installation service - Since the ...

Works contract services for railway projects remain exempt from Service Tax even after June 1, 2007, changes.

April 18, 2018

Case Laws Service Tax AT

You may also like:

The case involved a dispute regarding the classification of services provided by the appellant as Works Contract Service or Construction of Residential...

Works Contract - Classification of services - Scope of Show Cause Notice (SCN) - the Commissioner was not justified in confirming the demand of service tax under the...

Composite works contract - the tax entry “works contract service” excluded the services of works contract in respect of railways. - DMRC Metro Rail Project is covered by...

Exemption from service tax provided to DMRC - Railways - composite contacts - works contract service - The exclusion of the alleged ‘taxable service’ sought to be...

Levy of service tax - construction service or not - construction of Paryatak Bhavan - It is, therefore, clear from the aforesaid judgment of the Supreme Court in Larsen...

Levy of Service Tax - liquidated damages received - The demand of service tax on late payment surcharge meter renting charges and supervision charges are set aside. The...

Classification of services - Goods or service - No VAT may be payable on some goods under the state laws but that does not convert the Works Contract Service into a pure...

The High Court allowed the writ petition and issued a writ of certiorari quashing the impugned advance ruling dated 23 March 2018 passed u/s 28E of the Customs Act, 1962....

Exemption from GST - pure services or not - Project Development Service provided by the applicant to the recipient under the Contract from District Urban Development...

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

Eligibility of avail ITC - Works contract services - input services - Housing society - The society itself is not works contract service provider, nor it is in the...

Service tax on Works Contract - Section 65(105)(zzzza) - Whether works contract service is chargeable to service tax, prior to 1.6.2007 - matter referred to 5 member bench - AT

The case involved various issues related to Service Tax, including demand on reverse charge basis for services from Indian Railways, royalty payment to State Government...

Exemption from GST - Pure services - Project Development Service (i.e. Detailed Project Report Service/Beneficiary Document Preparation) and Project Management...

Classification of services - services provided by main contractors - pure services or not - Project Development Service and Project Management Consultancy services...

Quick Updates: