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Service Tax - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Benefit of abatement of 67% on value - commercial construction ...


Court Rules on Tax Dispute: Contract Deemed Composite, 67% Abatement Denied, Tax Imposed on Gross Value.

November 29, 2019

Case Laws     Service Tax     HC

Benefit of abatement of 67% on value - commercial construction activities - composite contract or mere service contract - no material has been placed on record by the appellant to bifurcate value and nature of work and therefore tax has been imposed on the gross value, which cannot be said to be erroneous - The work cannot be artificially split.

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