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 September 2022 Year 2022 This

In light of the functions and duties of the Krishi Utpadan Mandi ...

Case Laws     Service Tax

September 13, 2022

In light of the functions and duties of the Krishi Utpadan Mandi Samiti, it is evident that the "Work Contract Services" provided by the respondent contractor to Krishi Utpadan Mandi Samiti is exempted from levy of Service tax - HC

View Source

 


 

You may also like:

  1. The claim of the appellant (Krishi Upaj Mandi Samiti) that the allotment of shop or land to the traders cannot be considered as “renting of immovable property” is not tenable.

  2. Construction service - works contract - Rate of tax on goods supplied under the contract, independent of the Works Contract being executed in the contract. -...

  3. Levy of Service Tax - Work Contract Services - The Mandi Samiti is required to establish markets to exercise superintendence and control over the sale and purchase of...

  4. 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...

  5. Disallowance u/s 40A(3) - Cash purchase of paddy - Purchase from the farmer or trader - The status of the seller as farmer or trader is determined by the Mandi Samiti at...

  6. 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...

  7. Works Contract - Earth Work - the applicant is rendering composite supply of works contract as defined in clause (119) of Section 2 of the CGST Act, 2017, to GMIDC, a...

  8. Classification - Works Contract service or erection, commissioning or installation service - nature of contract is pure labor contract or not - held that contract in...

  9. 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...

  10. Nature of contract - sales or works contract - whether a contract for manufacture, supply and installation of lifts in a building is a “contract for sale of goods“ or a...

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

  12. 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...

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

  14. 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...

  15. Works contract or not? - EPC Contract for electrical cable supply and laying work - the contract is not related to any original work and is in the nature of composite...

 

Quick Updates:Latest Updates