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1. 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...

2. 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...

3. 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...

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

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

6. Input Tax Credit - input services - the applicant is engaged in development of port based smart city i.e. Smart Industrial Port City (SIPC) within...

7. 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...

8. 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...

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. Refund claim of input service tax credit - input service or not - Erection, Commissioning & Installation Services - Construction or execution of works contract of a...

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

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

13. Construction Services - composite Works Contracts - for sole reason of not filing the intimation opting to pay service under Works Contract Service, the demand cannot sustain.

14. 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...

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