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 October 2022 Year 2022 This

Work Contract Service - claim for abatement - The benefit of ...

Case Laws     Service Tax

October 11, 2022

Work Contract Service - claim for abatement - The benefit of abatement shall be available only if the Appellant are able to substantiate that they have not taken any CENVAT credit of the inputs used in or in relation to the said work contract. Commissioner order denying the benefit of abatement cannot be faulted to this extent. - AT

View Source

 


 

You may also like:

  1. 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...

  2. Works Contract Services - Commercial of Industrial Building and Civil Structures and Erection Commissioning and Installation service - When the revenue itself has...

  3. 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...

  4. 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...

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

  6. 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...

  7. Exemption from service tax - works contract - sub contractor - The appellant can claim the benefit of Sr. No. 29 (h) in respect of service of works contract provided as...

  8. 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...

  9. Classification of supply - Works contract - divisible supply or not - The instant contract shall be treated as an indivisible single contract thereby the O&M contract...

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

  11. Abatement - works contract - appellant is claiming the bonafide belief having discharged Service Tax liability after availing the abatement under Notification...

  12. 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...

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

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

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

 

Quick Updates:Latest Updates