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1. AT considered the determination of gross amount for service tax u/r Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007. Issue was inclusion of...

2. Valuation of service tax - wharfage charges under Port Service - In the present case, there is no dispute that the gross amount charged by EBTL to ESTL is equivalent to...

3. Composition scheme - exercising option prior to payment of service tax - The payment of tax under the composition scheme upon notification of the scheme vide a...

4. Interpretation of statute - term ‘gross turnover’ as contained in the Composition Scheme 2006 - Composition Scheme for Gem and Stones, 2006 - the assessee was rightly...

5. Works contract - Composition Scheme - allegation is that the appellant cannot opt to pay service tax under the composition scheme for the reason that they have failed to...

6. Availing Cenvat Credit on works contract service - Value to be determined under Rule 2A or under Composition Scheme - as per the Scheme of the Act the determination of...

7. 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...

8. Switching between the composition scheme and normal scheme of payment of tax - When opted for the Composition scheme, ITC on Capital Goods need to be reversed upto 5...

9. Valuation - Service tax short paid by not including gross amount charged for services rendered. Gross amount charged defined in Section 67 does not expand meaning to...

10. Valuation - inclusion of value of materials supplied by the respondent under a separate material supply contract with EDAs in the gross value of Works Contract Service -...

11. Validity of determination of GST liability (demand) u/s 73(1) - Rejection of the compounding application - Eligibility for composition scheme u/s 10(2)(a) - The High...

12. Works Contract Service - composition scheme is optional at the option of the assessee - The appellant is not entitled to composition scheme as they have not opted for...

13. Works Contract Service - availment of Composition Scheme - The Tribunal set aside this demand, recognizing the appellant’s exercise of the composition scheme as valid,...

14. Demand of service tax - Valuation - TDS deposited to the Income Tax department in relation to the payment made to the Foreign Service Provider - It can be seen from...

15. Deduction u/s.80IC on the profits - gross total income - Going with the prescription of section 80A(2) of the Act, if the gross total income is more than the aggregate...