Profiteering - supply of construction services related to ...

Court Finds No Evidence of Profiteering in Construction Services; ITC Benefit Allegation Dismissed Due to Higher Pre-GST Ratio.

December 5, 2019

Case Laws GST NAPA

Profiteering - supply of construction services related to purchase of Flat - the ratio of ITC in pre-GST period was higher than the post-GST period. - The allegation that the Respondent has not passed on the benefit of ITC in this case is not sustainable

View Source

← Previous Next →

Profiteering - supply of construction services related to ...

Court Finds No Evidence of Profiteering in Construction Services; ITC Benefit Allegation Dismissed Due to Higher Pre-GST Ratio.

December 5, 2019

Case Laws GST NAPA

You may also like:

Profiteering - Construction services - allegation is that the benefit of ITC not passed to customers/flat buyers/recipients, by way of commensurate reduction in the...

Profiteering - construction services - The registration and approval of the projects and receipt of the payments had taken place in the post-GST regime and hence, there...

Profiteering - Construction Service supplied by the Respondent - Respondent had not passed on the benefit of Input Tax Credit (ITC) to him by way of commensurate...

Profiteering - reduction in the rate of tax or benefit of ITC on the supply of construction service - The company was under CIRP proceedings and taken over by the...

Profiteering - construction service supplied by the Respondent - It is established that there had been no additional benefit of ITC to the Respondent and hence he is not...

Profiteering - construction service supplied by the Respondent - it is alleged that the Respondent had not passed on the benefit of input tax credit to him by way of...

Profiteering - service of construction of affordable housing provided by the Respondent - benefit of reduced ITC not passed on by commensurate reduction in the price -...

Profiteering - DTH services - Entertainment Tax was neither allowed as ITC in pre GST era nor has been allowed in the GST era and same was borne by the Respondent hence...

Profiteering - supply of purchase of Flat - it is established that there had been no additional benefit of ITC to the Respondent and hence he was not required to pass on...

Profiteering - purchase of Flats - allegation that the Respondent had not passed on the benefit of Input Tax Credit (ITC) availed by him by way of commensurate reduction...

Profiteering - construction service - Respondent had not passed on the benefit of Input Tax Credit (ITC) to him by way of commensurate reduction in the prices - the ITC,...

Profiteering - construction service - Respondent had not passed on the benefit of Input Tax Credit (ITC) - The Authority finds that, had the Respondent excluded the land...

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

Profiteering - purchase of Flat - allegation is that the benefit of input tax credit had not been passed on - project was not under execution before coming into force of...

Levy of service tax - construction service or not - construction of Paryatak Bhavan - It is, therefore, clear from the aforesaid judgment of the Supreme Court in Larsen...

Quick Updates: