Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights June 2014 Year 2014 This

Works Contract Composition Scheme - The classification of ...

Service Tax

June 28, 2014

Works Contract Composition Scheme - The classification of services rendered prior to 01.06.2007 cannot affect the assessee’s entitlement to the Composition Scheme in respect of services rendered after 01.06.2007. - AT

View Source

 


 

You may also like:

  1. Construction of Complex Service Works contract service - after 01.06.2007 also individual flats cannot be considered as service rendered under ‘Works Contract Service' -...

  2. Levy of service tax - construction service or not - construction of Paryatak Bhavan - It is, therefore, clear from the aforesaid judgment of the Supreme Court in Larsen...

  3. Works Contract service - Continuous Contracts - Benefit of composite scheme for ongoing projects for which service tax paid before 01.06.2017 under Commercial or...

  4. 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...

  5. 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...

  6. Composition scheme for works contract - If the erection contract is only a service contract there is no question of availing composition scheme available to works...

  7. Works Contract Services - business of construction of buildings and civil structures for last several decades - The contention raised on behalf of the respondents that...

  8. Leviability of Service tax - Works Contract - Services rendered both labour and supply of material for the period prior to 01.06.2007 - no service tax is leviable here...

  9. Commercial or industrial construction services - change of classification to works contract service - ongoing projects where service tax had been paid earlier (prior to...

  10. 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...

  11. 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...

  12. Erection, commissioning or installation service - Since the appellant admittedly provide works contract service and the definition of works contract service specifically...

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

  14. Industrial Construction Service - Works Contract Services - benefit of abatement - The levy of service tax on CICS/CCS would be applicable only in case of pure service...

  15. Service Tax on Works contract – Supreme Court uphold the validity of Circular 98/1/2008-ST, denying option to pay ST under composition scheme for old contracts.

 

Quick Updates:Latest Updates