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Service Tax - Highlights / Catch Notes

Home Highlights February 2016 Year 2016 This

Demand of service tax - there was a great deal of confusion ...

Service Tax

February 22, 2016

Demand of service tax - there was a great deal of confusion whether works contracts were vivisectable and liable to service tax prior to 01.06.2007, so much so that the issue was thus decided by the Larger Five-Member Bench of CESTAT in the case of L&T - allegation of wilful misstatement / suppression of facts not sustainable - AT

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  1. Construction of residential complex services cannot be liable to Service Tax prior to 01.06.2007, if the appellant has paid VAT on the impugned activity as Works Contract - AT

  2. Works contract service - the claim that prior to 01.06.2007, the service itself was not liable to tax can not be upheld. - AT

  3. Service Tax on Works contract - Levy prior to 01.06.2007 - difference of opinion - matter referred to larger bench

  4. Works contract service - laying of pipelines - 'Erection, Commissioning or Installation Service' or 'Commercial or Industrial Construction Service' prior to 01/06/2007 -...

  5. Demand of service tax - they are liable to pay the Service Tax on the amount collected by them as an advance prior to introduction of Service Tax liability on said services - AT

  6. Rejection of refund claim - Demand under Business Auxiliary Service - Job work where principal is liable to pay excise duty - not liable to pay service tax - AT

  7. Activity of benefication/washing of raw coal - 6 no service tax was leviable on above activity prior to 01.06.07 - AT

  8. Works Contract Services - business of construction of buildings and civil structures for last several decades - The contention raised on behalf of the respondents that...

  9. Commercial and Industrial Construction Services - The appellants are liable to pay service tax under Works' Contract services with effect from 1.6.2007 - Demand...

  10. Levy of service tax - construction service or not - construction of Paryatak Bhavan - It is, therefore, clear from the aforesaid judgment of the Supreme Court in Larsen...

 

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