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1. Technically Hindu is neither a religion nor a community. - Construction and maintenance of Brij Chaurasi Kos Parikrama way and construction and maintenance of...

2. Input Tax Credit - GST paid on goods purchased for the purpose of construction & maintenance of Warehouse - no ITC of GST paid on goods purchased for the purpose of...

3. Standby maintenance revenues earned under the Construction and Maintenance Agreement (C&MA) from VSNL - whether taxable in India as ‘Fees for Technical Services’ (‘FTS’)...

4. Levy of GST - Eligibility to claim - Input Tax Credit (ITC) - the construction and maintenance of the roads within the residential complex of the factory estate are in...

5. Management, Maintenance or Repair Service - Software Services Agreement - repair and maintenance of software - stay granted - AT

6. Classification as Revenue or Capital Expenditure – Expenses for transmission - Establishment and maintenance expenditure – It is only in respect of construction and the...

7. Nature of Payment - Construction Activities and Taxability - relinquishment of trusteeship - Another set of appeals revolved around payments made to erstwhile trustees...

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

9. Benefit of concessional rate of GST - Supply of works contract to the Indian Railways - construction services - The supply provided by the applicant does not fall under...

10. Works contract - commercial construction - the construction of Asharam Padhdhati Vidyalaya by the appellant is not in the nature of commercial or industrial construction.

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

12. Exemption - goods manufactured at site of construction for use in construction work at such site - construction of flyover / tunnel / viaduct - stay granted - AT

13. Commercial and industrial construction services - The activity of construction of sports complex/stadium cannot be termed as commercial and industrial construction.- AT

14. Ineligibility for claiming ITC on inward supplies of goods or services used for construction on account of own use - The appellant contested the restriction on ITC for...

15. 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...