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 July 2014 Year 2014 This

Fabrication of steel storage tanks and steel structures would ...

Service Tax

July 10, 2014

Fabrication of steel storage tanks and steel structures would amount to manufacture and their erection and installation would certainly not be covered by Business Auxiliary Service. - AT

View Source

 


 

You may also like:

  1. Manufacture - activity of fabrication of storage tanks of various capacities - activity of converting steel sheets into the form of storage tanks amounts to manufacture...

  2. CENVAT credit - the use of MS items for fabrication of capital goods namely Storage Tank and the credit availed by the appellant under the category of inputs is legal...

  3. CENVAT Credit - Use of steel items for fabrication of tanks - If Jurisdictional Assistant Officer fails to verify the ER-1 return, extended period of limitation cannot...

  4. Cenvat Credit on steel and cement purchased for constructing a storage tank – assessee is entitled to the benefit of cenvat credit - HC

  5. Distribution / bifurcation of cenvat credit amongst storage tanks and structures - for demand of Cenvat Credit related to structural, pre-deposit is directed for normal...

  6. Fabrication of structures at various sites would amount to manufacture and hence will not fall under the category of erection, installation and commissioning and no...

  7. Prima facie tax is payable on storage and warehousing from refineries to storage tanks and connecting pipeline to storage tank of SPIC comply - AT

  8. Eligibility of CENVAT credit - cement and TOR steel cannot be considered as inputs which are used in the fabrication or manufacture of capital goods - credit disallowed - AT

  9. Manufacture - whether the fabrication and erection of steel structural at the site of the respondent amounts to manufacture or not? - The immovable iron and steel...

  10. Iron and steel structures are not essential requirements in the sugar manufacturing unit as Component part, Benefit of captive consumption notification no. 67/1995 not allowed - SC

 

Quick Updates:Latest Updates