Home Highlights June 2018 Year 2018 This

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1. Rate of tax - Composite supply of Works Contract or not - supply of erection, commissioning and installation of ZLD plant along with O&M services for a period of 5 years...

2. Classification of service - Works contract service or Erection Commissioning and Installation service - laying sewer pipe/sewerage system - From no stretch of...

3. Erection and installation service - The activity performed by the appellant amounts to manufacture or not - fabrication of building material and erection of factory shed...

4. Erection, Commissioning and Installation Services - composite contract - Commissioner (Appeals) has travelled beyond the Show Cause Notice to confirm the demand under...

5. The supervision of erection and commissioning cannot be equated with civil work of erection and commissioning or installation of plant and machinery. When the appellants...

6. Erection, Commissioning or Installation Service (ECIS) - Had there been a break up of the material and the service components in the contract itself, the demand would...

7. Classification of services - Works contract or Erection, installation, and commissioning services? - Registration under the wrong classification earlier by the assessee...

8. Activity of installation of solar system falls under the category of ‘Erection, Installation and Commissioning Service’ - AT

9. Date of effectiveness of service - services of erection of transmission tower at site - this service was not covered under the definition of Erection, Commissioning or...

10. Activity of laying of pipelines would not come within the purview of “erection, commissioning and installation service“ and it would be more appropriate classifiable...

11. Erection and commissioning services - these are composite works contract and cannot be taxed as simple service contracts under a particular heading like erection...

12. Erection and commissioning service - Tax collected but not paid - since the taxes have been collected, there is no merit in the contention that the activity of the...

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

14. Erection commission and installation Services - The Chief Engineer, Water Resources Department of the Government of Maharashtra is not a commissioning and installation...

15. Valuation of service - service towards installation or commissioning - whether 33% of the price/ value should be treated as value of taxable service towards installation...