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1. Works contract service - Payment of tax under Composition scheme without prior opting the scheme - it was never the appellant who opted to pay under works contract but...

2. Composition scheme for works contract - If the erection contract is only a service contract there is no question of availing composition scheme available to works...

3. Composition scheme - The payment of an amount equivalent to 2% of the gross amount charged for the works contract implies that they have opted for the composition scheme. - AT

4. Valuation - inclusion of value of materials supplied by the respondent under a separate material supply contract with EDAs in the gross value of Works Contract Service -...

5. Availing Cenvat Credit on works contract service - Value to be determined under Rule 2A or under Composition Scheme - as per the Scheme of the Act the determination of...

6. Interpretation of statute - term ‘gross turnover’ as contained in the Composition Scheme 2006 - Composition Scheme for Gem and Stones, 2006 - the assessee was rightly...

7. Construction service - works contract - Rate of tax on goods supplied under the contract, independent of the Works Contract being executed in the contract. -...

8. Composite Works Contract - Benefit of Composition Scheme - the value of all goods used in or in relation to execution of the work contract need to be included in the...

9. Works contract - Composition Scheme - allegation is that the appellant cannot opt to pay service tax under the composition scheme for the reason that they have failed to...

10. Works Contract Service - composition scheme is optional at the option of the assessee - The appellant is not entitled to composition scheme as they have not opted for...

11. Scope of the term Railways Works contract in relation to Mumbai Railway Vikas Corporation Ltd (MRVC) - The definition of 'Works Contract' do not state that the...

12. Service Tax on Works contract – Supreme Court uphold the validity of Circular 98/1/2008-ST, denying option to pay ST under composition scheme for old contracts.

13. Whether the society can claim ITC on repairs both major as well as minor? - The supply of goods and services supplied for construction work of an immovable nature can be...

14. Works Contract - Composition Scheme - applicability of Sections 3, 4 and 5 of the CST Act - the concept of subsequent sale was not relevant in the present case inasmuch...

15. Works Contract Service - availment of Composition Scheme - The Tribunal set aside this demand, recognizing the appellant’s exercise of the composition scheme as valid,...