Valuation - Works contract service - Composition scheme - Where ...

Service Tax Not Applicable on Goods Portion of Works Contract Already Taxed Under VAT Per Rule 2A(ii.

November 20, 2021

Case Laws Service Tax AT

Valuation - Works contract service - Composition scheme - Where the value has already been split as per the state law and VAT has been paid on the goods component of the composite works contract, no service tax can be levied on such component again taking recourse to Rule 2A(ii) of Service Tax (Determination of Value) Rules, 2006. - AT

View Source

← Previous Next →

Valuation - Works contract service - Composition scheme - Where ...

Service Tax Not Applicable on Goods Portion of Works Contract Already Taxed Under VAT Per Rule 2A(ii.

November 20, 2021

Case Laws Service Tax AT

You may also like:

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...

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

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

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...

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 petitioner is required to calculate taxable turnover by excluding turnover not subjected to tax, exempt goods, and labor/service charges for works contracts as per...

AT considered the determination of gross amount for service tax u/r Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007. Issue was inclusion of...

Classification of services - rate of tax - sub-contractor - composite supply of services - works contract provided by way of construction, erection, commissioning, or...

Classification of goods - rate of tax - Since the contract is an EPC contract, the activity carried out by the applicant is a composite supply of works contract as...

Valuation - Works contract or not - exclusion of value of material on which VAT has been paid - Commissioner (Appeals) has dropped the demand holding that the activity...

Claim of refund of service tax - work contract services - Section 102 of the Finance Act, 1994 - As per Section 102, the service provider is eligible for exemption of...

Service tax on works contracts and the taxability of the value of goods used in such contracts. It clarifies that service tax can only be levied on the service...

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...

Goods and services Tax - Rates of Tax for goods and Services - Schedule wise and item wise

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: