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 August 2022 Year 2022 This

Levy of Service Tax - Composite Works Contracts prior to the ...

Service Tax

August 4, 2022

Levy of Service Tax - Composite Works Contracts prior to the introduction of the Finance Act, 2007, by which the Finance Act, 1994 came to be amended to introduce Section 65(105)(zzzza) pertaining to Works Contracts - The judgment in Larsen and Toubro Ltd. [2013 (9) TMI 853 - SUPREME COURT] has been correctly decided and does not call for a reconsideration insofar as the period prior to 1st June, 2007 is concerned - SC

View Source

 


 

You may also like:

  1. Works Contract - Levy of service tax prior to 1.6.2007 - Whether service tax can be levied on indivisible works contracts prior to the introduction, on 1st June, 2007,...

  2. 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...

  3. Service tax on Works Contract - Section 65(105)(zzzza) - Whether works contract service is chargeable to service tax, prior to 1.6.2007 - matter referred to 5 member bench - AT

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

  5. 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...

  6. 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...

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

  8. Composite works contract in respect of railways - claim of exemption from service tax - in any case there can be no tax liability on such contracts prior to 1.6.2007 - AT

  9. 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...

  10. Claim of refund of service tax - work contract services - Section 102 of the Finance Act, 1994 - As per Section 102, the service provider is eligible for exemption of...

  11. 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...

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

  13. 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...

  14. 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...

  15. Levy of Service Tax - liquidated damages received - The demand of service tax on late payment surcharge meter renting charges and supervision charges are set aside. The...

 

Quick Updates:Latest Updates