The appellant has not provided goods but has performed specific ...

Case Laws Service Tax

June 15, 2018

The appellant has not provided goods but has performed specific jobs - since the appellant has not supplied any machinery equipments or appliance for use, therefore the services are not taxable under the category of Supply of Tangible Goods Service.

View Source

← Previous Next →

The appellant has not provided goods but has performed specific ...

Case Laws Service Tax

June 15, 2018

You may also like:

Cenvat Credit - Merely because all the individual equipment, machinery or components are assembled together, it will be preposterous to suggest that the capital goods...

Cenvat credit on the CNC wire cut machine - Capital goods can be machines, machinery, plant, equipment, apparatus, tools or appliances. - HC

Valuation - Supply of tangible goods service - Supply of piped natural gas - inclusion of charges collected for supply of pipes and measuring equipment to its customers...

Input tax Credit - capital goods - The infrastructure is used for making outward supply of services; that the transformers, Network Grid, Cables etc. shall qualify as an...

Import of restricted goods or not - capital goods - It is clear from the definition of capital goods that any plant, machinery, equipment or accessories required for...

Classification of import of UPS - Benefit of exemption - The department observed that the imported Home UPS were actually household inverters used for running home...

Classification of imported goods - The Tribunal underscored the principle that classification should be determined based on the specific descriptions provided in the...

CENVAT Credit - most of the equipments or appliances to be used in the office cannot be said to be used in providing output services - credit denied on these items, except few.

BCD exemption extended until 31st March 2026 for goods covered in notifications relating to motion picture/gaming software, machinery for fuel cell/non-conventional...

Requirement with the compliance with mandatory BIS compliance - The appellant has given clear distinctions of tasks that can be performed by Hand blender and Hand Mixer...

Exemption from payment of Service Tax - supply of tangible goods - providing agricultural machinery on rental basis to the farmers - statutory functions performed under...

CENVAT credit - goods imported for providing taxable services - Lighting equipments - Gloves and Tissues - the imported goods fall within the definition of parts and...

Classification of software - computerized equipment / machinery - software which is supplied separately for loading cannot be considered as part and parcel of the...

Input Tax Credit - Plant and Machinery or not - whether LNG jetties proposed to be built - The LNG Jetties being built by the appellant are not in the nature of ‘plant...

Rate of tax on electrical washing machines - electrical appliances are quite different from electronic appliances and therefore electrical goods which are not to be...

Quick Updates: