Home Highlights December 2010 Year 2010 This

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1. Commercial construction/infrastructure development projects of road, airports, dams, tunnels etc, – levy of service tax on various service providers engaged / associated...

2. Activities of street light maintenance cannot be equated with maintenance of road, bridge, tunnel etc. - Exemption not available - AAR

3. Exemption from service tax - no differentiation made on Government and Non-Government railway for providing exemption – exemption available on Construction of railway...

4. Management, repair and maintenance service - the term ‘railway’ includes each and every respect of the railway including all rolling stock stations, offices, warehouses,...

5. Exemption to Railways from Service Tax After Finance Act 2012 - Notification

6. It would be unfair and improper to demand service tax alleging that every services which is provided within the airport area would fall under airport services.

7. Levy of service tax on collection of development fees for development of the airport in future - airport services - Prima facie case is in favor of assessee - AT

8. Exemption - goods manufactured at site of construction for use in construction work at such site - construction of flyover / tunnel / viaduct - stay granted - AT

9. Commercial and industrial construction services - construction of a dam which was an integral component of a hydro Electric project - Prima facie, the petitioner is...

10. Construction of Dam or not - principal contractor as well as the sub-contractor, are denying the liability of Service Tax on the services which have been rendered by them - AT