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1. 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...

2. 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...

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 - rate of tax - sub-contractor - composite supply of services - works contract provided by way of construction, erection, commissioning, or...

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

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

7. Deduction of service tax from the amount payment (consideration) as per the contract terms - scope of the terms of agreement - the parties did not envisage deduction in...

8. Classification of goods - rate of tax - Since the contract is an EPC contract, the activity carried out by the applicant is a composite supply of works contract as...

9. Classification of services - rate of tax - works contract service - The structures constructed by the applicant will be used for the purpose of business and therefore...

10. Classification - Works Contract service or erection, commissioning or installation service - nature of contract is pure labor contract or not - held that contract in...

11. Classification of services - construction work - composite works contract - category of works contract services or CICS? - Any charge to tax under the five heads in...

12. Classification of services - EPC Contract in respect of power distribution and Transmission company - Since the works are used for commercial / business purpose the...

13. Works Contract - Earth Work - the applicant is rendering composite supply of works contract as defined in clause (119) of Section 2 of the CGST Act, 2017, to GMIDC, a...

14. The services rendered by the applicant as per the concession agreement are classifiable as works contract services falling under SAC 995421 and the annuity received by...

15. Appropriate rate of tax - Works Contract Service - the rate that should be applied for levy of Service Tax is the rate prevalent on the date of rendering the services...