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 June 2013 Year 2013 This

Levy of service tax on construction and sale of flats - There is ...

Service Tax

June 26, 2013

Levy of service tax on construction and sale of flats - There is nothing discriminatory or arbitrary in excluding completed constructions, from the purview of service tax, for which no sum is received from the prospective buyer before grant of completion certificate. - HC

View Source

 


 

You may also like:

  1. Valuation of imported goods - Transaction Price - Grant of territorial commission/discount cannot be arbitrary/or discriminatory - It does not affect the normal trade...

  2. Service tax on sale and purchase of flats – constitutional validity upheld by HC

  3. The classification of dealers based on value addition criteria for the purpose of tax levy and exempting the dealers based on area criteria cannot be held to be discriminatory - HC

  4. Nature of activity - levy of service tax - When the assessee-Appellants had no relationship with the imported goods, then the services provided by them were nothing else...

  5. Levy of service tax on parking charges - Now, parking services - regardless of wherever it is carried on - stand excluded in entirety. - HC

  6. Refund of service tax paid - relevant date for cancellation of sale of flat - In the present case the fund has arisen from cancellation of the sale of flats and refund...

  7. Valuation - Sales tax / Service Tax in J&K - inclusion of service tax in the gross turnover for the purpose of levy of Sales Tax / TDS - Relief granted to the petitioners - HC

  8. Excise duty & Sales Tax to be excluded from turnover for computing deduction u/s 80HHE - AT

  9. Levy of Service Tax on free after sale service - Service Tax cannot be charged on free after sale services.... - AT

  10. Value of sale of spare parts should be excluded if sales tax/VAT liability has been discharged on such sales as is evident from the invoices/bills issued in this regard - AT

 

Quick Updates:Latest Updates