Nature of activity - service or not - The erection and ...

Machine Sale Excludes Service Tax: Installation Activities Incidental to Purchase, Not Taxable as Service.

November 13, 2019

Case Laws Service Tax AT

Nature of activity - service or not - The erection and installation is incidental to the sale/supply of the machine. Therefore, the entire transaction is of sale and purchase of the machine and, hence, no service is involved. Therefore, no Service Tax can be demanded.

View Source

← Previous Next →

Nature of activity - service or not - The erection and ...

Machine Sale Excludes Service Tax: Installation Activities Incidental to Purchase, Not Taxable as Service.

November 13, 2019

Case Laws Service Tax AT

You may also like:

No service tax is payable when the entire value of the contract is towards sale of manufactured goods, including incidental activities like erection, commissioning and...

Recovery of Service Tax - Business auxiliary services - sale and purchase of cargo space - The Appellate Tribunal found that the appellant's activities of buying and...

The appellant contested the service tax demand on trade discounts and incentives received from Tata Motors Limited for promoting or marketing vehicles. The Tribunal held...

CESTAT ruled in favor of the appellant, setting aside service tax demands on two grounds. First, the tribunal determined that the supply of DG sets to IOCL constituted a...

The assessee, a shipping company under the Tonnage Tax Scheme, had declared certain incomes like sundry credit balances written back, excess provisions written back,...

Service tax on sale and purchase of flats – constitutional validity upheld by HC

The Supreme Court interpreted the definition of "purchase price" u/s 2(18) of the Gujarat Value Added Tax Act, 2003 (GVAT Act). It held that purchases on which value...

Nature of activity - sale or service? - business of purchase/ sale of Sim Cards - the Appellant is not providing any telecommunication service to any person or...

The CESTAT held: The demand of service tax under 'site formation service' for June 2005 to May 2007 by culling out site formation charges from a composite mining...

Erection, commissioning or installation service - Since the appellant admittedly provide works contract service and the definition of works contract service specifically...

Leasing of DG Sets does not constitute supply of tangible goods for use service, as the transaction is in the nature of deemed sale under Article 366(29A) of the...

Service tax liability on sale of imported tally software was disputed. Appellant was a distributor marketing and installing the software on behalf of the seller holding...

The petitioner is required to calculate taxable turnover by excluding turnover not subjected to tax, exempt goods, and labor/service charges for works contracts as per...

Levy of service tax - market fee - mandi shulk - whether the appellant(s) being an Agricultural Produce Market Committee was/were excluded from tax liability on and...

Nature of activity - machining and grinding of castings purchased - The activities undertaken by the Appellant fall within the ambit of manufacturing and thus beyond the...

Quick Updates: