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 March 2013 Year 2013 This

Laying of WBM service to RCC road will come within the purview ...


Water Bound Macadam service for RCC roads is non-taxable as part of road maintenance and repair.

March 29, 2013

Case Laws     Service Tax     AT

Laying of WBM service to RCC road will come within the purview of Management, maintenance and repairs of roads and hence will not be taxable. - AT

View Source

 


 

You may also like:

  1. Exemption to repair and maintenance of Road, not 23/09 is not retrospective

  2. Management, Maintenance or Repair Service - Software Services Agreement - repair and maintenance of software - stay granted - AT

  3. Classification of services - Maintenance and Repair service or otherwise - no repair or maintenance service has been rendered by the assessee and whatever repair service...

  4. The work “widening and strengthening of link road with bituminous concrete” rendered by the respondents is not liable to service tax under “Maintenance or Repair Services” - AT

  5. The receipts towards repairs and maintenance services rendered by the assessee cannot be construed as "Fee for Technical Services" (FTS) u/s 9(1)(vii) of the Income Tax...

  6. The work relating to road construction, even in the premises of NTPC, which may be termed as private road is exempt service as per the definition of works contract...

  7. Exemption from Service Tax - Road construction services in private commercial premises - The Tribunal analyzed the wording of Notification No. 24/2009 and its...

  8. Benefit of service tax exemption - construction of a road as part of a broader works contract service for a thermal power project - The Tribunal concluded that the...

  9. Commercial Coaching or Training Services and Management, maintenance and repair services - training in Aircraft Maintenance Engineering - held as taxable services -...

  10. Management, Maintenance or Repair Services - amounts collected under the head 'backup power supply' - No service tax.

  11. Classification of supply - Construction of Roads and Services of TP-1 Area - The applicant service of construction of other Utility Service viz. Potable Water Supply...

  12. Levy of Service Tax - Commercial or Industrial construction services provided to Railways - The provisions of Section 65A of Finance Act 1994 provides for classification...

  13. The appellant challenged the levy of service tax on Road Cutting Charges, Land Application Processing Charges, and Street Light Charges. The Tribunal held that Road...

  14. Service tax liability - Franchise service - The offering of M/s Shri Sai Transport and Courier Pvt Ltd to its customers are the services associated with Maharashtra...

  15. Commercial and Industrial Construction Service - construction of roads - public roads or not - irrespective of the purpose of construction of the road, whether for...

 

Quick Updates:Latest Updates