Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
Income Tax Bill, 2025     TaxTMI    TMI - e-Newsletter     TaxTMI    Power Finance Corporation's Ten Year Zero Coupon...     TaxTMI    Assessment Orders Invalidated Under Section 153A...     TaxTMI    Reassessment Under Section 147 Quashed: Reopening...     TaxTMI    Customs Commissionerate Announces Electronic Refund...     TaxTMI    Incomplete Job Work Challans Justify GST Penalty...     TaxTMI    Fruit Juice-Based Drinks Correctly Classified Under...     TaxTMI    Improper Service of GST Demand Notice on Portal...     TaxTMI    GST Authority's Order Quashed for Failing to...     TaxTMI    GST Adjudication Challenge Dismissed: Writ Petition...     TaxTMI    Extension of Customs Duty and Agriculture...     TaxTMI    Government Amends Customs Notifications Setting 5%...     TaxTMI    GST Proceedings Quashed: Section 73 Show Cause...     TaxTMI    Goods Must Be Released When Seizure Period Expires...     TaxTMI    Title: Royalty Payment Withholding Conditional;...     TaxTMI    Solar Power Generation to Grid Constitutes "Supply"...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
VAT - Highlights / Catch Notes

Home Highlights October 2012 Year 2012 This

A contract for processing exposed photographic film rolls and ...


High Court Rules Film Processing Contracts Are Services, Not Works Contracts, Impacting VAT and Sales Tax Treatment.

October 10, 2012

Case Laws     VAT and Sales Tax     HC

A contract for processing exposed photographic film rolls and negatives is not a works contract - HC

View Source

 

← Previous Next →

 

You may also like:

  1. 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...

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

  3. 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...

  4. Demand of service tax on advances received - Validity of demand made, without classifying the services - the merit classification of the activity undertaken by the...

  5. The summary covers the classification of services as works contract services or construction of residential complex service, valuation of services, inclusion of land...

  6. Classification of services - Job-work or not - processing and conversion of Plain Polyester Film into processed All Types of Polyester films - the impugned services...

  7. Valuation of service - works contract service or not - The CESTAT held that the appellant’s contracts were clearly split into goods and services, which did not meet the...

  8. Deduction VAT / TDS from the bills by the Recipient of work contract service - Sub-contractor of Main contractor - Non issue to TDS certificate since the amount was...

  9. Works Contract Service - In cases where VAT has been paid on the full value of the contract, there is no value attributable to service and consequentially no service tax...

  10. Input tax credit (ITC) on the inward supply of works contract service - outward supply is also works contract service - applicant is supplying works contract service to...

  11. 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...

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

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

  14. Construction of Complex Service Works contract service - after 01.06.2007 also individual flats cannot be considered as service rendered under ‘Works Contract Service' -...

  15. Business Auxiliary Services - Job work - ‘yamming process’ amount to manufacture - not liable to service tax - AT

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: Restaurant Company Can Register Masala Trading as Separate Business fo...
F: Manufacturing Firm Challenges Denial of Cenvat Credit on Catering Serv...
F: User Receives Goods with Wrong Invoice and E-Way Bill; Experts Advise ...
F: Exploring Condonation of Delay in GST Appeals: Importance of Strong Ju...
F: Eligibility to Claim Input Tax Credit on Bank Charges Under GST Requir...
F: E-Invoicing Not Required for B2C Sales, Including Online, Under Rule 4...
H: DGFT Proposes Amendments to SCOMET Export Authorization Rules for "Sto...
H: Rights Issue Framework Streamlined: 23-Day Completion, 7-Day Subscript...
A: Offences Under GST Law: Section 133 Holds Officers Liable for Violatio...
A: GST Composition Scheme: Simplifies Compliance but Restricts ITC, Inter...
A: Demand Notices Void Without Valid Orders; Officers Must Issue Carefull...
A: Supreme Court: IBC Moratorium in Section 96 Doesn't Cover Regulatory P...
A: Empowering women in global trade boosts economic growth and gender equ...
A: Explaining Anti-Dumping, Safeguard, and Countervailing Duties: Protect...
A: Anti-dumping duties protect domestic industries from unfair foreign co...
A: Temporary Safeguard Duties Aim to Shield Local Industries from Import ...
A: India Imposes 20% Countervailing Duty on Chinese Saccharin Imports to ...
A: Guide to Financing Options for MSME Exporters: Navigate Export Credit,...
A: Global Trade Boom: Explore New Markets and Sustainable Trends in E-com...
A: Understanding India's Letter of Credit System: Key Frameworks and Regu...
A: Mastering Letters of Credit in International Trade: Key Practices for ...
A: Understanding Letters of Credit: Key Parties, Types, and Importance in...
H: GST Demand Quashed: Authorities Wrongly Combined Turnover of Two Firms...
H: Assessment Orders Nullified After Tax Officer Denied Requested Persona...
H: 60-Day Limitation Under GST Act Section 62(2) Is Directory, Not Mandat...
H: Improper GST Notice Service Through Portal Only Violates Natural Justi...
H: GST Appeal Rejection Overturned: Small Business Owner Gets Second Chan...
H: Assessment Orders Invalidated Under Section 153A Due to Mechanical App...
H: Reassessment Under Section 147 Quashed: Reopening Based on Change of O...
H: Block Assessment Under Section 158BD Quashed Due to Defective Satisfac...