Demand of Service tax - the terms of the contract being very ...

Service Tax

March 28, 2016

Demand of Service tax - the terms of the contract being very clear as an indivisible one, vivisection for the purpose of levying service tax on ‘erection, installation and commissioning service' is incorrect. Since the project is in relation to transmission and distribution of electricity up to 26th February 2010, the demand for service tax is not correct in law. - AT

View Source

← Previous Next →

Demand of Service tax - the terms of the contract being very ...

Service Tax

March 28, 2016

You may also like:

Works contract service - Site Formation and Clearance, Excavation, Earthmoving and Demolition Service - the contract being indivisible, no Service Tax can be levied upon...

Works contract service - valuation - divisible or indivisible contract - Service of Erection, Commissioning and Installation - valuation to be done according to invoice...

Works contract - levy of sales tax - single indivisible contract - State Legislature is empowered to segregate the goods part of the works contract and impose sales tax...

Levy of service tax - Appellant claimed that NIXI is not the ISP (internet service provider) - a single transaction of providing peering cannot be split into two...

Scope of contract - transfer of software that has come into existence - The pith and substance of the contract or true nature of the transaction shows that the contract...

Demand of service tax - GTA - it is settled that the goods for the purpose of Goods Transport Agency service should be qualified as "goods‟ in terms of definition...

Other port services - even if the goods are allowed to be stored after landing, the lease terms does not transform the activity into one of rendering other port services - AT

Seeking service tax refund for payment of VAT liability - he petitioner had made the payment of the service tax for the periods in question voluntarily and had never...

Demand - Management Consultancy Service - the services rendered by ESI, PF, and other industrial law practitioners - do not get covered by scope of the term ‘Management...

Rate of tax on sale of depreciable assets - STCG vs LTCG - as per Section 112 of the Act, the tax on long term capital gains on transfer of a long term capital asset is...

Quick Updates: