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 July 2012 Year 2012 This

Services of repair, renovation, widening of roads and ...


Road Repairs and Toll Shed Construction Not Classified as 'Commercial or Industrial Construction Service' for Tax Purposes.

July 10, 2012

Case Laws     Service Tax     AT

Services of repair, renovation, widening of roads and construction of toll sheds, providing electrification of high mast poles at toll sheds etc. – not covered under the category of "commercial or industrial construction service" - AT

View Source

 


 

You may also like:

  1. CESTAT held that service tax demand on construction activities at police training academy/Tamil Nadu Police Housing Corporation premises is unsustainable. The Tribunal...

  2. Commercial and Industrial Construction Servcie - Revenue’s argument that construction of schools and colleges will come within the meaning of Commercial or Industrial...

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

  4. Demand of service tax under the construction of Toll Plaza and Lanes under the category of ‘Commercial or Industrial Construction Services’ is not sustainable.

  5. The Appellate Tribunal held that the right to collect toll in a BOT project constitutes an intangible asset, allowing for depreciation u/s 32(1)(ii) of the Act. Citing a...

  6. Commercial and Industrial Construction Service - construction of roads - public roads or not - irrespective of the purpose of construction of the road, whether for...

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

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

  9. Works contract - commercial construction - the construction of Asharam Padhdhati Vidyalaya by the appellant is not in the nature of commercial or industrial construction.

  10. Repair, alteration, renovation or restoration service - Commercial or Industrial Construction - If the contracts were entered into prior to 01/06/2007, they would be...

  11. 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...

  12. 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...

  13. Merely because repairs of roads and airports is specifically excluded from the definition of “commercial or industrial construction” it could still be brought in under...

  14. Depreciation on right to collect toll tax on road developed by the Assessee - The Tribunal recognized the right to collect toll on roads developed by the appellant as a...

  15. Classification of supply - composite supply of works contract - The subject Service order is for supply of Toll Management System (TMS) to be erected and commissioned,...

 

Quick Updates:Latest Updates