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 May 2017 Year 2017 This

Penalty - Construction of residential complex - entire service ...

Service Tax

May 23, 2017

Penalty - Construction of residential complex - entire service tax liability and the interest is paid before the issuance of SCN - provisions of Section 73(3) of the FA, 1994 would apply and the revenue authorities should not have issued any SCN to the appellant for the demand of imposition of penalties - AT

View Source

 


 

You may also like:

  1. Construction of complex services - the appellant had constructed independent buildings having one residential unit only. Thus, even if the appellant had constructed more...

  2. Construction of Residential Complex Service - the subcontractor is independently liable to pay service tax even though service tax liability has been discharged by the...

  3. Liability of service tax - works contract - construction of residential accommodation for use by the Police Department for their personnel is excluded from the taxable...

  4. Penalty - Commercial and Industrial Construction and Residential Complex Construction Service - there is reasonable cause for not paying service tax short paid by them...

  5. Taxability - Construction of residential complex for personal use - staff quarters/ said residential units - work done by the sub-contractor - The services provided by...

  6. Construction of complex service - construction of National Games village - If services are provided to the individuals, it may not amount to residential complex service...

  7. Recovery of short paid service tax - Construction of Complex Service - adjustment of the excess service tax paid - Service Tax when introduced followed the receipt based...

  8. Bundled service - construction of residential complex service is the service which gives essential character to the package of the service and, therefore, the charges...

  9. Levy of service tax - Construction of Residential Complex Services/ Construction of Commercial Complex Services - Department has not brought out any independent facts or...

  10. Construction of Residential Complex Service - for the entire period from 31 July, 2010 to 31 March, 2015, appellant never paid due service tax on due date - the...

  11. Classification of supply - construction of residential complex - dominant element in the bundle - service of construction of a dwelling unit in a residential complex,...

  12. Construction of residential complex services - after such construction the ultimate owner receives such property for his personal use, then such activity would not be...

  13. Valuation - Construction of Residential Complex Service - inclusion of amount collected by the appellant as Interest Free Maintenance Security in assessable value -...

  14. Construction service or girls hostel - The hostel for girls can neither be covered under the category of Commercial Construction nor under the category of Residential...

  15. The persons who are providing services of construction of residential complex in the form of designing, planning, developing and so on will not be subject to service tax...

 

Quick Updates:Latest Updates