Advance Rulings - Classification of service - Activities of ...

AAR Rules: Street Light Maintenance Services Not Exempt Under Mega Exemption in Service Tax; 'Road' Terms Clarified.

January 14, 2016

Case Laws Service Tax AAR

Advance Rulings - Classification of service - Activities of street light maintenance - Scope of Mega Exemption - As a matter of fact, the word ‘road’ is clear and it can not be substituted by the term street light support structure. - AAR

View Source

← Previous Next →

Advance Rulings - Classification of service - Activities of ...

AAR Rules: Street Light Maintenance Services Not Exempt Under Mega Exemption in Service Tax; 'Road' Terms Clarified.

January 14, 2016

Case Laws Service Tax AAR

You may also like:

AAR determined that services provided to 54 government hospitals under DM&RHS constitute exempt supplies. The ruling hinged on constitutional provisions under...

Export of services or not - Reversal of Credit - The fundamental charge that the service recipients are ‘other establishments’ of service providers in terms of in terms...

Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

Exemption from service tax - Legal services - Notary services - The court affirms that legal services provided by individual advocates or firms of advocates are exempt...

The appellant challenged the levy of service tax on Road Cutting Charges, Land Application Processing Charges, and Street Light Charges. The Tribunal held that Road...

Non-profit organization registered u/s 12AA of Income Tax Act, 1961 - alleged violation of Finance Act and Service Tax Rules - applicability of mega exemption...

CENVAT Credit - input service - non-payment of service tax on Ocean Freight - non-payment of service tax on Government Fees under RCM - The Appellate Tribunal considered...

Reversal of CENVAT Credit - The formula prescribed in Rule 6(3A) also uses the word “exempted services” and is not qualified by saying exempted services as well as that...

The CESTAT allowed the appeal concerning advisory services provided by appellant to JCB UK, determining these constituted export of services under Rule 6A of Service Tax...

The Tribunal held that the appellant rightly issued credit notes to government entities that refused payment of consideration and service tax, allowing adjustment of...

Refund of service tax paid by utilizing the Cenvat credit denied - Retrospective exemption - In the present case while taking the Cenvat credit the output service were...

Cenvat credit of Service tax paid by the service provider is available to the service recipient under Rule 3 even if Job worker was exempt from payment of service tax - AT

CENVAT Credit - input services used for taxable as well as exempt services - Since the service provided to the state of J&K are not liable to service tax, as Section 64...

The High Court allowed the writ petition and issued a writ of certiorari quashing the impugned advance ruling dated 23 March 2018 passed u/s 28E of the Customs Act, 1962....

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...

Quick Updates: