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 September 2015 Year 2015 This

Even if it is held that there was a service component in the ...


No Service Tax Liability for Free Supervision of Erection and Commissioning of Supplied Plant.

September 24, 2015

Case Laws     Service Tax     AT

Even if it is held that there was a service component in the form of supervision of erection and commissioning of the plant supplied, the said service was manifestly rendered free of cost and thus no service tax liability can arise in this case - AT

View Source

 


 

You may also like:

  1. Rate of tax - Composite supply of Works Contract or not - supply of erection, commissioning and installation of ZLD plant along with O&M services for a period of 5 years...

  2. Classification of supply - composite supply or not - works contract service or not - contract involving supply of equipment / machinery & erection, installation&...

  3. 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...

  4. Classification of supply - rate of GST - the activities relating to supply of the transformers and the supervision of the erection, testing and commissioning of the...

  5. Classification of supply - supply of services or not - works contract services - composite supply or not - the activities of installation, commissioning, testing,...

  6. Erection and commissioning services - these are composite works contract and cannot be taxed as simple service contracts under a particular heading like erection...

  7. Composite supply - natural bundling - The supply of the PV module which is the major component of the Solar Power Plant is not naturally bundled with the supply of the...

  8. The High Court held that the value of free diesel supplied by the service recipient to the Goods Transport Agency (GTA) service provider cannot be included in the...

  9. Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

  10. Determination of assessable value - valuation imported machinery with addition of 50% of the supervision charges - the supervision of erection, commissioning and...

  11. ECOs liable for tax under Sec 9(5) of WBGST Act are not required to reverse input tax credit on inputs and input services proportionately for specified services supplied...

  12. Valuation - Service tax short paid by not including gross amount charged for services rendered. Gross amount charged defined in Section 67 does not expand meaning to...

  13. Works Contract - applicable rate of GST - AMC services - principal supply or not - Composite supply or not - bundled supply or mixed supply - it is a naturally bundled...

  14. Self Adjustment of excess service tax paid with the service tax liabilities for subsequent period - Service tax amount paid at higher rate for the service tax...

  15. Service tax demand on Goods Transport Agency (GTA) services rendered on reverse charge basis set aside as appellant did not collect service tax from service recipient....

 

Quick Updates:Latest Updates