Home Highlights October 2013 Year 2013 This

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1. Works Contract - Classification of services - Scope of Show Cause Notice (SCN) - the Commissioner was not justified in confirming the demand of service tax under the...

2. Levy of service tax - Construction of Residential Complex Services/ Construction of Commercial Complex Services - Department has not brought out any independent facts or...

3. Liability of service tax - works contract - construction of residential accommodation for use by the Police Department for their personnel is excluded from the taxable...

4. Construction of complex service - construction of National Games village - If services are provided to the individuals, it may not amount to residential complex service...

5. Penalty - Commercial and Industrial Construction and Residential Complex Construction Service - there is reasonable cause for not paying service tax short paid by them...

6. Inordinate delay in adjudication of show cause notices (SCN) - The petitioner, a steamer agent, challenged show cause notices issued by the Service Tax Commissionerate...

7. Bundled service - construction of residential complex service is the service which gives essential character to the package of the service and, therefore, the charges...

8. Construction of complex services - the appellant had constructed independent buildings having one residential unit only. Thus, even if the appellant had constructed more...

9. The doctrine of merger has come into play and the show cause notice is not available any more for the petitioner to challenge - It is not the case of the petitioner that...

10. Classification of supply - construction of residential complex - dominant element in the bundle - service of construction of a dwelling unit in a residential complex,...

11. Service of proper show cause notice - Rule 142(1)(a) of GST - While the show cause notice does not even contain the brief facts of the case or the grounds alleged even...

12. Validity of SCN - SCN challenged on the ground that there is predetermination - Section 129(3) of the Central Goods and Services Tax Act, 2017 - no useful purpose will...

13. Validity of assessment - show cause notice has been issued manually - The petitioner refers to a snap shot of the E-portal contending that does not refer to show cause...

14. Validity of SCN - extended period of limitation - earlier show cause notice was adjudicated by the Authority and the proceedings were dropped - In the present case, the...

15. Taxability - Construction of residential complex for personal use - staff quarters/ said residential units - work done by the sub-contractor - The services provided by...