Home Highlights June 2014 Year 2014 This

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1. Works contract service - Site Formation and Clearance, Excavation, Earthmoving and Demolition Service - the contract being indivisible, no Service Tax can be levied upon...

2. Classification of services - Contract for carrying out not only site grading but also construction of Roads, Boundary wall, Drains lines and associated works for crude...

3. Short payment of service tax - Site Formation Services or not - the services are not aligned to the above definition but includes set up of various other units such as...

4. Classification of service - site formation and clearance, excavation and earth moving and demolition service or not - The appellant had merely procured land, paid...

5. Classification of services - activity of preparation of site for the power plant - It has been found as a fact that the work order in the present case, involves both...

6. Levy of service tax - works contract service - contract between the supplier of RMC i.e. appellant and buyer of RMC - manufacture of Ready Mix Concrete (RMC) - activity...

7. Demand of service tax on advances received - Validity of demand made, without classifying the services - the merit classification of the activity undertaken by the...

8. Classification - GTA service or Site formation and clearance, excavation - There is no evidence before us to show that transportation activity was the predominant...

9. 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...

10. Service namely, removing of jungle and bushes in the existing premises of the building does not fall under the definition of Site Formation and Clearance, Excavation,...

11. Eligibility of avail ITC - Works contract services - input services - Housing society - The society itself is not works contract service provider, nor it is in the...

12. Classification of services - construction work - composite works contract - category of works contract services or CICS? - Any charge to tax under the five heads in...

13. Classification of services - Works contract or Erection, installation, and commissioning services? - Registration under the wrong classification earlier by the assessee...

14. Classification of services - applicability of GST rate - Works Contract - composite supply - receipt of contract for new construction of CBD railway station, platform,...

15. Composite services - job of transportation of storage tank and other material, loading and unloading work, excavation of earth and other hard rocks and civil work of...