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 November 2018 Year 2018 This

Whether the amounts received as consideration by the appellant ...


Power Plant Operations Not Subject to Service Tax Under "Management, Maintenance and Repair Services" Category.

November 3, 2018

Case Laws     Service Tax     AT

Whether the amounts received as consideration by the appellant for operating power plant on behalf of his client would be liable for the discharge of service tax under the heading “management, maintenance and repair services? - Held No

View Source

 


 

You may also like:

  1. Management, Maintenance or Repair Services - amounts collected under the head 'backup power supply' - No service tax.

  2. Classification of services - Management, Maintenance or Repair service or otherwise? - Activity of operation and maintenance of power plants - monitoring plant equipment...

  3. Classification of services - service tax on operation fee - the activity carried out in the power plant is not solely management of power plant, but operation of the...

  4. 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...

  5. Whether appellant herein engaged in operations and maintenance of power plants, as per the agreements entered with GVK industries Ltd., at various locations is liable to...

  6. Classification of service - Management Maintenance or Repair Services or not - SCN is very vague - Out of total 16 work orders, the Appellant has rightly collected...

  7. Service tax liability - Undertaking of maintenance or repair services for self and for client do not attract tax liability under Management maintenance and repair...

  8. Demand of service tax on Management, Maintenance or Repair Services - Export of services - Place of provisions of services - it is not disputed that the services are...

  9. Classification of services - Maintenance and Repair service or otherwise - no repair or maintenance service has been rendered by the assessee and whatever repair service...

  10. Management, Maintenance and Repair service - Liability of service tax - the demand of Service Tax against the assessee for the cost of the goods supplied during repair...

  11. Management, Maintenance or Repair Service - Software Services Agreement - repair and maintenance of software - stay granted - AT

  12. Waiver of pre-deposit - Management, maintenance or repair service or supply of man power service - the works are in relation to maintenance work - prima facie case is...

  13. The aircraft lease service cannot be subjected to service tax under the category of Management, Maintenance and Repair. - AT

  14. Demand of service tax - appellant (builder) collected an amount from the flat owners which is titled as towards Management, Maintenance or Repair of the premises -...

  15. Rate of GST - Pure service or not - the services provided by the Contractor are pure services of “Operation and Maintenance” of plant devoid of any supply of material or...

 

Quick Updates:Latest Updates