Home Highlights August 2016 Year 2016 This

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1. Stay application - applicant had undertaken the activity for railway line at railway siding - siding is a part of railway - Railways are not covered under the...

2. Levy of service tax - construction of Railway siding for private parties - Even the inclusive definition of the term ‘railway’ is taken from the Railway Act, the...

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

4. Classification of services - GTA or cargo handling service - The contract in dispute in the instant case is essentially for the transportation of goods which...

5. Activity of loading of coal from Railway siding into Railway wagons making use of Pay Loader - Any activity incidental to freight of cargo is liable to be taxed under...

6. Exemption from service tax - no differentiation made on Government and Non-Government railway for providing exemption – exemption available on Construction of railway...

7. 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...

8. Classification of goods - rate of tax - construction of rail infrastructure for providing Railways siding - there is no stipulation in the said entry claimed for...

9. Cenvat credit - various input services availed in the captive mines - Regarding Conveyor Extension, shed extending work at Packing Plant and wagon loading, Borewell...

10. CENVAT Credit - manufacture of Cement and Cement Clinker - the railway track laid by the Appellant (which connects the railway siding outside the factory with the siding...

11. Depreciation u/s 32 on boundary wall and other structures - Purpose of the boundary wall is to provide protection and security to the building and other assets of the...

12. Exemption from service tax - construction of railway lines for private parties and construction of private roads - the term “railways” includes any form of railways in...

13. Works contract service - scope of the term Railways - stand of the tax authorities that the admitted exception of ‘railways’ was restricted to activities engaged in...

14. Commercial or industrial construction Service - Construction of road inside BALCO, SECL, NTPC - definition does not specify the type of road and so the road cannot be...

15. The work relating to road construction, even in the premises of NTPC, which may be termed as private road is exempt service as per the definition of works contract...