Works contract service - scope of the term Railways - stand of ...

Case Laws Service Tax

October 10, 2020

Works contract service - scope of the term Railways - stand of the tax authorities that the admitted exception of ‘railways’ was restricted to activities engaged in connection with railway undertakings of the Government - The exclusion of ‘metro’ or ‘monorail’ has occurred only after the period of dispute and therefore does not concern us. - Even where the ownership does not vest in the government, the operation of such railways is under special enactment which are not excluded from the sphere of the expression ‘railways’. - AT

View Source

← Previous Next →

Works contract service - scope of the term Railways - stand of ...

Case Laws Service Tax

October 10, 2020

You may also like:

Composite works contract - the tax entry “works contract service” excluded the services of works contract in respect of railways. - DMRC Metro Rail Project is covered by...

Scope of the term Railways Works contract in relation to Mumbai Railway Vikas Corporation Ltd (MRVC) - The definition of 'Works Contract' do not state that the...

Additional liability of service tax - scope of the contract - Unless the said additional service tax liability is ex-facie admitted in the contract, this court cannot...

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

Classification of services - Job-work - works contract services - welding services are provided on railway tracks - the contract awarded to the applicant is not limited...

Levy of service tax - works contract service - contract between the supplier of RMC i.e. appellant and buyer of RMC - manufacture of Ready Mix Concrete (RMC) - activity...

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...

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...

Classification of services - applicability of GST rate - Works Contract - composite supply - receipt of contract for new construction of CBD railway station, platform,...

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...

Levy of Service Tax - liquidated damages received - The demand of service tax on late payment surcharge meter renting charges and supervision charges are set aside. The...

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

Classification of services - rate of GST - works contract - original works pertaining to railways - first high speed rail line i.e. bullet train in times to come and for...

Exemption from service tax provided to DMRC - Railways - composite contacts - works contract service - The exclusion of the alleged ‘taxable service’ sought to be...

The case involved various issues related to Service Tax, including demand on reverse charge basis for services from Indian Railways, royalty payment to State Government...

Quick Updates: