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Service Tax - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

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

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

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

  3. 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...

  4. Valuation - inclusion of reimbursement of expenses for providing clearing and forwarding service - Demand of service tax confirmed - levy of penalty waived - AT

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

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

  7. Levy of service tax - recovering consideration from its employees for providing canteen services - scope of 'service' - service tax not levied, since the activity does...

  8. 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...

  9. Whether the demands regarding denial of CENVAT credit on Installation and Erection services availed by the appellant are sustainable or not - such services are availed...

  10. Levy of service tax for transporting levy sugar - service of transportation from the GTAs service tax - demand confirmed - AT

 

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