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 February 2014 Year 2014 This

Valuation of goods - Goods sold in the execution of works ...


Goods Value in Works Contracts Excluded from Service Tax for Repairs and Maintenance, Focusing on Service Component Only.

February 28, 2014

Case Laws     Service Tax     AT

Valuation of goods - Goods sold in the execution of works contract of repair and maintenance - - value of goods not to be included - AT

View Source

 


 

You may also like:

  1. Recovery of service tax u/s 73(2) of Finance Act, 1994 and section 174 of CGST Act, 2017 with interest and penalty was challenged. The issue pertained to classification...

  2. Classification of service - Management Maintenance or Repair Services or not - SCN is very vague - Out of total 16 work orders, the Appellant has rightly collected...

  3. 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...

  4. The summary covers the classification of services as works contract services or construction of residential complex service, valuation of services, inclusion of land...

  5. The applicant's services related to a naval vessel do not qualify as "Maintenance, repair or overhaul services" (MRO services) under Entry 25(ib) of Notification No....

  6. Levy of service tax - management, maintenance or repair services - Electric motor winding job - The Revenue does not dispute that it is a composite contract. However,...

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

  8. Valuation of service - works contract service or not - The CESTAT held that the appellant’s contracts were clearly split into goods and services, which did not meet the...

  9. The AAR ruled on GST implications in an EPC contract between the applicant and IOCL. The contract was determined to be a single, composite works contract rather than a...

  10. Levy of Service tax - Composite Maintenance Contract - The entire plant was handed over by TWAD Board to Appellant for operation and completing the contract to TWAD...

  11. Service tax on works contracts and the taxability of the value of goods used in such contracts. It clarifies that service tax can only be levied on the service...

  12. Whether the society can claim ITC on repairs both major as well as minor? - The supply of goods and services supplied for construction work of an immovable nature can be...

  13. Management, Maintenance or Repair Services - amounts collected under the head 'backup power supply' - No service tax.

  14. Works Contract - Classification of services - Scope of Show Cause Notice (SCN) - the Commissioner was not justified in confirming the demand of service tax under the...

  15. Repairs and maintenance service - Composite service or not - In any annual maintenance contract, the spare parts etc., which have been used in the course of maintenance...

 

Quick Updates:Latest Updates