Works Contract - Levy of service tax prior to 1.6.2007 - Whether ...

Service Tax

August 20, 2015

Works Contract - Levy of service tax prior to 1.6.2007 - Whether service tax can be levied on indivisible works contracts prior to the introduction, on 1st June, 2007, of the Finance Act, 2007 which expressly makes such works contracts liable to service tax. - Held No - SC

View Source

← Previous Next →

Works Contract - Levy of service tax prior to 1.6.2007 - Whether ...

Service Tax

August 20, 2015

You may also like:

Service tax on Works Contract - Section 65(105)(zzzza) - Whether works contract service is chargeable to service tax, prior to 1.6.2007 - matter referred to 5 member bench - AT

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

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...

Works Contract - Levy of service tax - The Tribunal had rightly set aside the service tax demand upto 30.5.2017 and confirmed the same from 1.6.2007 onwards.

Levy of service tax on management, maintenance or repair service prior to 1.6.2007 - activity are in the nature of works contract - it cannot be said that the activity...

Levy of service tax on receipt of amount after new levy whereas the contract was Concluded before levy - Any payment of contract which are entered after 1-7-2003 will...

Composite works contract in respect of railways - claim of exemption from service tax - in any case there can be no tax liability on such contracts prior to 1.6.2007 - AT

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

Works contract - levy of sales tax - single indivisible contract - State Legislature is empowered to segregate the goods part of the works contract and impose sales tax...

Levy of Service Tax - Composite Works Contracts prior to the introduction of the Finance Act, 2007, by which the Finance Act, 1994 came to be amended to introduce...

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...

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...

Construction services - after 1.6.2007, demand in respect of composite contracts would fall under works contract service only - the demand of service tax under...

Works contract Service - Turnkey contract - appellant had considered this turnkey contract as a works contract. Thus, appellant has made out a prima facie case that...

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...

Quick Updates: