Home Highlights February 2014 Year 2014 This

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1. Composite Works Contract - Benefit of Composition Scheme - the value of all goods used in or in relation to execution of the work contract need to be included in the...

2. Sale of goods in the SEZ - works contract - Appellate authority has failed to appreciate the fact that it is not possible to abide by sub-rule (2A) of rule 42 of the...

3. Waiver of pre deposit - works contract - Valuation - Prima facie, the value of transformers cannot be included in such execution of works contract - AT

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

5. Valuation of goods - divisible contract of repair and maintenance - benefit of Notification no. 12/2003-ST dated 28th June, 2003 - value of goods not to be included - AT

6. Valuation - Job work - inclusion of value of the scrap retained and sold by the appellants in the assessable value of the goods manufactured and cleared by the...

7. Refund claim - Rule 5 of Cenvat Credit Rules, 2004 - works contract service were not used for construction or execution of works contract of building or civil structure...

8. Valuation - Maintenance and repair service - demand in respect of 70% of the total value of ‘maintenance and repair service’ on which VAT has been paid - stay granted - AT

9. Valuation - Management, maintenance or repairs - The materials used for repair cannot be considered as spare parts - value of material to be included in the value of services - AT

10. Works Contract Service - considering the provisions of Rule 2A ibid applicable to valuation of ‘works contract service’, as the appellant has admittedly paid service tax...

11. Value of dyes and chemicals - State Governments are empowered to the levy tax on the goods transferred otherwise than in pursuance of contract i.e., in execution of...

12. Classification of goods - rate of tax - Since the contract is an EPC contract, the activity carried out by the applicant is a composite supply of works contract as...

13. 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...

14. Valuation - work contract service - The applicant, in terms of the contract, is liable to provide the goods [supplied on HSS basis] and hence the submission that this...

15. 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...