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 2015 Year 2015 This

Activity of supervision of fabrication and erection of ...

Service Tax

February 1, 2015

Activity of supervision of fabrication and erection of supporting structures and equipment from the client - it cannot be termed that appellant is providing technical assistance to their clients. - the activity of the appellant does not fall under the category of Management Consultancy Services. - AT

View Source

 


 

You may also like:

  1. CENVAT Credit - inputs or not - The CESTAT was justified in dismissing the Department’s appeal since the credit was claimed in respect of the inputs used for fabrication...

  2. Erection and installation service - The activity performed by the appellant amounts to manufacture or not - fabrication of building material and erection of factory shed...

  3. Valuation - inclusion of ‘erection, commissioning and installation charges’ in the assessable value of ‘duct and duct support structures’ - The expenditure on such...

  4. Valuation - manufacturing / construction at site - pre-fabricated canopies supplied by the appellant to oil companies - the primary activity is of manufacturing and...

  5. Fabrication of structures at site but exempted in Excise, no service tax under BAS

  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. Manufacture - fabrication of structures on Job work - By discharging the tax liability on the job work charges as well as by discharge of VAT liability on ‘brought out’...

  8. Input Tax Credit (ITC) - bunds/ crystallizer which are constructed and used in the manufacture of salt and bromine chemicals - bunds/ crystallizer can be said to be...

  9. CENVAT Credit - inputs - pipeline fabrication work - EOU crane - electrical installation - earthing connection - insulation of acid plant etc. - the same cannot be...

  10. The supervision of erection and commissioning cannot be equated with civil work of erection and commissioning or installation of plant and machinery. When the appellants...

  11. CENVAT Credit - input services - scope of the expression ‘directly and indirectly’ and ‘in or in relation to’ manufacture - all the services have been used for...

  12. CENVAT Credit - assessee is not entitled to take CENVAT credit which were used for erection of supporting structure which were embedded to the earth - AT

  13. Refund of Service Tax - electrical works contract - the exemption is accorded to activities in connection with ‘civil structure’ or ‘original structure’ and not...

  14. CENVAT Credit - input services - construction and erection services in the factory - The appellant took credit on the services used in the construction of civil...

  15. Manufacture - structures emerging during the course of erection of such chimney - whether fabrications carried out by the appellant at site of M/s.NTPC in connection...

 

Quick Updates:Latest Updates