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Service Tax - Highlights / Catch Notes

Home Highlights April 2014 Year 2014 This

Commercial and industrial construction service - construction ...

Service Tax

April 19, 2014

Commercial and industrial construction service - construction work undertaken for educational institutions - stay granted being prima facie not commercial concerns - AT

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  1. Clarification on GST rate applicable on supply of food and beverage services by educational institution.

  2. Clarification on GST rate applicable on supply of food and beverage services by educational institution

  3. Educational Institution or not - introduction of the IIM Act wef 31/01/2018 - The Applicant is an ‘educational institution’ - Benefit of exemption is available to the applicant.

  4. Commercial and Industrial Construction Servcie - Revenue’s argument that construction of schools and colleges will come within the meaning of Commercial or Industrial...

  5. Commercial or industrial construction service - air catering unit constructed at the airport can be considered as part of airport and excluded - stay granted - AT

  6. Valuation - Commercial or industrial construction service - inclusion of cost of material - appellant has been able to show that the materials have been sold and have...

  7. Commercial and industrial construction service - applicant had constructed platform in the open place for platforms of Agricultural Product Market Committee - prmia...

  8. Commercial or Industrial Construction Services - abatement of 67% - prima facie case is in favor of assessee - stay granted. - AT

  9. Commercial or Industrial Construction Service - Sports Stadium constructed for conducting Commonwealth Games, is a non-commercial construction. - stay granted in full - AT

  10. Educational exemption - income from in non-educational activities like horticulture - utilized in the educational activities of the institutions - exemption allowed - HC

 

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