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VAT - Highlights / Catch Notes

Home Highlights October 2016 Year 2016 This

Levy of VAT - works contract or not - providing cleaning ...

VAT and Sales Tax

October 3, 2016

Levy of VAT - works contract or not - providing cleaning services - The use of pesticides and chemicals was wholly incidental. There was no intention of sale of goods from the assessee to the company - NO transfer of property in goods involved - No VAT liability - HC

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  1. Value of dyes and chemicals - State Governments are empowered to the levy tax on the goods transferred otherwise than in pursuance of contract i.e., in execution of...

  2. Works contract - Printing press - tax assessed by the assessing authority on the value of ink and processing material as normal chemical is justified. - HC

  3. Levy of Tax - chemicals used as consumables in the process of job work of dyeing of fabric - The tax on the entire value of chemicals consumed during the process of...

  4. Levy of Service Tax - rendering cleaning service mostly to non- commercial organizations, government hospitals, educational institutes - As the cleaning service has been...

  5. Levy of Value Added Tax (VAT) - The State Government cannot enrich by wrongly bringing the transportation charges and the installation charges as part of sale price of...

  6. Levy of Assam VAT - Nature of activity - sale or service or both - denting and painting job on a vehicle - levy of VAT on paints by treating the nature of works as works...

  7. Classification of services - Valuation - No Service Tax could have been levied in regard to the aforesaid services namely, horticulture, housekeeping and cleaning,...

  8. Management or Business Consultant Service - assistance in implementing Clean Development Mechanism (CDM) - sale and management of certified emission reduction...

  9. Works contract - cleaning activity - The property in the consumable chemicals used in the process of cleaning does not transfer to the Contractee/Railways and...

  10. Levy of VAT and Service tax both on Supply of tangible goods service - Merely because the petitioner argues that not service tax but value added tax would be leviable...

 

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