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 April 2020 Year 2020 This

Commercial or industrial construction Service - Construction of ...


Roads Built for Organizations Like BALCO and NTPC Qualify for Service Tax Exclusion, Not Limited to Public Use Only.

April 13, 2020

Case Laws     Service Tax     AT

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 restricted to a public road only. Thus, whether a road is for public utility or for the utility of an organisation, the benefit of the exclusion clause has to be given. - AT

View Source

 


 

You may also like:

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

  2. The work relating to road construction, even in the premises of NTPC, which may be termed as private road is exempt service as per the definition of works contract...

  3. Exemption from Service Tax - Road construction services in private commercial premises - The Tribunal analyzed the wording of Notification No. 24/2009 and its...

  4. The appellant rendered services to M/s NTPC, a public sector undertaking under government control, engaged in electricity generation. Services provided to a...

  5. Levy of Service Tax - rendering cleaning service mostly to non- commercial organizations, government hospitals, educational institutes - As the cleaning service has been...

  6. Exemption from service tax - question of law or fact - Providing various taxable services like Cleaning Services, Manpower Recruitment, or Supply Agency Services etc.,...

  7. Refund claim of input service tax credit - input service or not - Erection, Commissioning & Installation Services - Construction or execution of works contract of a...

  8. The case involved a dispute u/s service tax levy on construction services provided for a car race track. The Appellate Tribunal held that the track did not qualify as a...

  9. CESTAT allowed appeal regarding Cenvat credit eligibility on various services under pre-April 2011 input service definition. Factory construction services qualified as...

  10. Service tax demand on Goods Transport Agency (GTA) services rendered on reverse charge basis set aside as appellant did not collect service tax from service recipient....

  11. Classification of Bypass Toll Road – Building or Plant - the toll road would not qualify as a ‘plant’ so as to entitle the assessee a higher rate of depreciation - HC

  12. Central Government notifies transfer of capital asset from NTPC Limited u/s 47(viiaf) - Notification

  13. Liability to pay service tax for services provided to a foreign entity. The appellant argued that their turnover within the domestic market was below the threshold...

  14. Demand of Service Tax - Photography services - Extended period of Limitation - If the assessee was clearly aware that they had to pay service tax, they could have billed...

  15. Recovery of tax dues of the Company from Directors - Applicability of section 179 to public limited company - In the light of the language in which Section 179 of IT Act...

 

Quick Updates:Latest Updates