Contact us   Feedback   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (9) TMI 139 - CESTAT NEW DELHI

2016 (9) TMI 139 - CESTAT NEW DELHI - TMI - Classification - Erection, Commissioning or Installation Services - Management, Maintenance and Repair Services – works contract services - tax under the category which were in existence before the introduction of Works Contract Services w.e.f. 01.06.2007 – Held that: - prior to the introduction of ‘Works Contract’ w.e.f. 01.06.2007, the services cannot be taxed under the individual category, which were in existence prior to the said date. This has bee .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

djournment and after hearing the learned DR and going through the impugned order of the Commissioner, we find that the Appellants have been taxed to the extent of ₹ 56,50,501/- under the category of Erection, Commissioning or Installation Services and also Management, Maintenance and Repair Services for the period April 2005 to March 2010. 2. It is seen from the impugned order of the Commissioner that the Appellants had taken a categorical stand before him that the services undertaken by t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version