Works Contract service - Continuous Contracts - Benefit of ...

Case Laws Service Tax

June 8, 2022

Works Contract service - Continuous Contracts - Benefit of composite scheme for ongoing projects for which service tax paid before 01.06.2017 under Commercial or Industrial Construction Service/ Construction of Complex Service - for the ongoing projects as on 1-6-2007, if any payment of service tax was made under the respective taxable services, composition scheme would not be available for the same. - AT

View Source

← Previous Next →

Works Contract service - Continuous Contracts - Benefit of ...

Case Laws Service Tax

June 8, 2022

You may also like:

Classification of services - construction work - composite works contract - category of works contract services or CICS? - Any charge to tax under the five heads in...

Composite Works Contract - Benefit of Composition Scheme - the value of all goods used in or in relation to execution of the work contract need to be included in the...

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...

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

Supply or not - future contracts - works contract services - pure services or not - supply related to the business of pumping stations and reservoirs - The Authority...

Construction Services - composite Works Contracts - for sole reason of not filing the intimation opting to pay service under Works Contract Service, the demand cannot sustain.

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

Classification of supply - works contract services - supply of goods or services or a composite supply - construction of Tunnel and Approach roads. In order to complete...

Whether the society can claim ITC on repairs both major as well as minor? - The supply of goods and services supplied for construction work of an immovable nature can be...

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

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...

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...

Industrial Construction Service - Works Contract Services - benefit of abatement - The levy of service tax on CICS/CCS would be applicable only in case of pure service...

Works contract service - Payment of tax under Composition scheme without prior opting the scheme - it was never the appellant who opted to pay under works contract but...

Classification of supply - composite supply or not - works contract service or not - contract involving supply of equipment / machinery & erection, installation&...

Quick Updates: