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 August 2019 Year 2019 This

Service tax on turnover achieved through the main contractor - ...

Case Laws     Service Tax

August 31, 2019

Service tax on turnover achieved through the main contractor - in the case of works contract there is one transaction, one sale. The work may be done either by the main contractor or through the subcontractor. Service tax being the other part of the same type of transaction, there cannot be two services and/or two transfers of service - demand set aside.

View Source

 


 

You may also like:

  1. Exemption from service tax - works contract - sub contractor - The appellant can claim the benefit of Sr. No. 29 (h) in respect of service of works contract provided as...

  2. 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...

  3. Classification of services - Work Contract Services on Construction of Roads - Tax Rate to be charged by the sub-contractor to main contractor - In respect of...

  4. Work contract service - Period of limitation - The facts of the case are sufficient to hold that there was no clarity about the individual liability of the sub...

  5. Rate of GST - Works contract services involving predominantly earth work (that is, constituting more than 75per cent, of the value of the works contract) executed to...

  6. Refund of unutilized CENVAT credit - Export of services - intermediary service - place of provision of service - Sub-contracting for a service is also not an...

  7. Classification of supply - works contract services - supply of goods or services or a composite supply - construction of Tunnel and Approach roads. In order to complete...

  8. Extended period of limitation - works contract service - A sub-contractor would be liable to pay Service Tax even if the main contractor has discharged Service Tax...

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

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

  11. Deduction VAT / TDS from the bills by the Recipient of work contract service - Sub-contractor of Main contractor - Non issue to TDS certificate since the amount was...

  12. 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...

  13. Classification of services - rate of tax - sub-contractor - composite supply of services - works contract provided by way of construction, erection, commissioning, or...

  14. Demand of service tax - The appellant argued that it was engaged in the construction of false ceilings and was a sub-contractor for the main contractor, who had...

  15. Scope of exemption from GST - As the exemption notification have to be strictly construed, the exemption extended to a works contractor is not applicable for his...

 

Quick Updates:Latest Updates