Classification of Works Contract service -original work - Had ...

Authorities Urged to Examine Work Orders for Accurate Classification u/r 2A(ii)A, Potential 40% Service Tax Rate.

November 23, 2022

Case Laws Service Tax AT

Classification of Works Contract service -original work - Had the authorities below gone through each and every work order and the annexure mentioning the scope of work of that work order then perhaps they might have also come to the same conclusion that more or less the entire works in issue falls under Rule 2A(ii)A ibid which require service tax @ 40%. - AT

View Source

← Previous Next →

Classification of Works Contract service -original work - Had ...

Authorities Urged to Examine Work Orders for Accurate Classification u/r 2A(ii)A, Potential 40% Service Tax Rate.

November 23, 2022

Case Laws Service Tax AT

You may also like:

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

Imported flow meters, pressure transmitters, level transmitters, parts and accessories were classified under tariff headings 9032 8990 and 9032 9000 or 9026 of Customs...

Limitation for passing a assessment order - Consequential order passed by the assessing authority beyond the time limit specified u/s 153 (2A) - The High Court examined...

Gross violation of CBEC instructions and the precedential value of CESTAT decisions. The Revenue filed an appeal before the first Appellate Authority without specifying...

Classification of service - Management Maintenance or Repair Services or not - SCN is very vague - Out of total 16 work orders, the Appellant has rightly collected...

The case involved a dispute over the classification of services provided under turnkey contracts as either Consulting Engineering Services or Works Contract Services....

Tribunal held Adjudicating Authority's order cryptic, failing to examine appellants' defense regarding legitimate procurement and supply of gold as business transaction....

Classification of services - erection of girders used in the construction of roads and bridges with the help of labour and equipment - supply of tangible goods services...

Special Audit u/s 142(2A) - Personal appearance - proviso to Section 142(2A) does not envisage any personal hearing before an order under sub-section (2A) can be passed - HC

Validity of order of passed by the Revisional authority - The respondent authorities acting as quasi judiciary authority by invoking the power under statute are expected...

The subordinate authority is not empowered to supersede the orders passed by the appellate authority and an administrative discipline requires that the subordinate...

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...

Special audit u/s 142(2A) - the order u/s 142(2A) was never communicated or even uploaded on the portal - the purported order directing special audit u/s 142(2A) will...

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...

The High Court held that the Revisional Authority did not follow the proper procedure prescribed u/s 263 of the Income Tax Act while invoking its revisionary powers. The...

Quick Updates: