Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Levy of GST - Royalty- seigniorage fee paid by the...     TaxTMI    Levy of Penalty u/s 129(3) of the Central Goods and...     TaxTMI    Levy of penalty - goods were undervalued - The High...     TaxTMI    Cancellation of GST Registration - Legal Validity...     TaxTMI    Control of income-tax authorities - U/s 118 -...     TaxTMI    Amendment to Regulation 3.1 of FEMA, Mode of...     TaxTMI    Securities and Exchange Board of India (Investment...     TaxTMI    Securities and Exchange Board of India (Research...     TaxTMI    Extinguishment of liability as per order of NCLT -...     TaxTMI    Violation of principles of natural justice -cryptic...     TaxTMI    Determination of time limit for filing of Appeal...     TaxTMI    Scope of SCN - impugned order proceeds on a...     TaxTMI    Eligibility for Input Tax Credit - Failure to...     TaxTMI    Levy of penalty @200% - e-way bill which was...     TaxTMI    Levy of interest and penalty - transition of amount...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights September 2022 Year 2022 This

Refund of the service tax - construction of ...

Service Tax

September 6, 2022

Refund of the service tax - construction of individual/independent residential houses - the definition of a “residential complex” leaves no manner of doubt that it would be a complex comprising of a building or buildings, having more than twelve residential units. In other words a complex may have a building having more than twelve residential units or a complex may have more than one building each having more than twelve residential units. Independent buildings having twelve or less than twelve residential units would not be covered by the definition of “residential complex”. - AT

View Source

 

← Previous Next →

 

You may also like:

  1. Refund of service tax paid - onstruction activity relating to villas - The residential units constructed by them were individual independent houses not covered by the...

  2. Construction of residential complexes for sale - The fact that individual residential units were for residential use of the purchaser of UDS cannot take the complex...

  3. Refund of service tax - unjust enrichment - deposit by mistake for construction of individual/independent residential houses - Commissioner (appeals) rejected the...

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

  5. Taxability of Service - The applicant was engaged in the business of constructing residential villas – it cannot be said that these buildings were independent housing...

  6. Input service - Refund - service tax paid on construction services within factory premises - construction of the residential premises - credit denied - AT

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

  8. Levy of service tax - Residential Complex or not - construction of individual house/villas in residential complex having common areas, common address, common facilities...

  9. Deduction u/s 54F - Rejection of claim for Constructing more than one house - An independent building can have a number of residential units and it will not lose the...

  10. The activity of construction of 45 individual residential houses at different locations on the land belonging to the individual beneficiaries undertaken by the applicant...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
A: How to become a crorepati via SIP
F: ITC of FY 2017-18 blocked
F: QUANTUM OF PENALTY UNDER THE IGST ACT
F: Penalty under Section 73(1) of CGST Act, 2017
C: Master Direction – Risk Management and Inter-Bank Dealings: Amendments
F: ONLINE SOFTWARE IMPORT DUTY CALCULATION REG
F: Input Tax Credit
F: iterest liability
F: gst rule 96(10)
H: Levy of maximum penalty - penalty imposed on the basis of technical er...
N: Rate of exchange of one unit of foreign currency equivalent to Indian ...
H: Benefit of exemption from GST - educational institution or not - The c...
H: Validity of assessment order - non-speaking assessment order - non-app...
C: Portfolio Managers - Facilitating ease in digital on-boarding process ...
H: Maintainability of appeal - appeal dismissed at the admission stage on...
H: Validity of reopening of assessment u/s 147 - The High Court analyzed ...
H: Reopening of assessment - reason to believe - The Court evaluates the ...
C: Framework for administration and supervision of Research Analysts and ...
H: Reopening of assessment - reasons for re-opening within or beyond 4 ye...
H: Validity of Re-assessment proceedings u/s 147 - Earlier the notice for...
H: Rectification of mistake u/s 154 - tax paid on more than one occasion,...
H: Validity of Assessment Order u/s 143(3) once the Resolution Plan is ap...
H: TDS u/s 194I - Transit Rent payable by the developer/ builder as Hards...
H: Validity of assessment made u/s 147 instead of u/s. 153C - Addition as...
H: Income deemed to accrue or arise in India - FTS/FIS - receipts pertain...
H: Disallowance of raw material consumption - rejection of the books of a...
C: Facilitating collective oversight of distributors for Portfolio Manage...
H: Disallowance u/s 14A r.w.r. 8D - no proper recording of satisfaction b...
A: Roving Judgements!
A: Assessee would be considered as electronic commerce operator when digi...