Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights June 2017 Year 2017 This

Classification of services - whether works contract services or ...


Services Classification Debate: Works Contract vs. Maintenance & Repair; Pre-June 2007 Work u/s 65(105)(zzm) Finance Act.

June 23, 2017

Case Laws     Service Tax     AT

Classification of services - whether works contract services or maintenance and repair services? - the work prior to 1st June, 2007 is also classifiable under the classification works contract as defined under Section 65(105) (zzm) of the FA

View Source

 


 

You may also like:

  1. Classification of service - Management Maintenance or Repair Services or not - SCN is very vague - Out of total 16 work orders, the Appellant has rightly collected...

  2. Works Contract - Classification of services - Scope of Show Cause Notice (SCN) - the Commissioner was not justified in confirming the demand of service tax under the...

  3. Waiver of pre-deposit - Management, maintenance or repair service or supply of man power service - the works are in relation to maintenance work - prima facie case is...

  4. Recovery of service tax u/s 73(2) of Finance Act, 1994 and section 174 of CGST Act, 2017 with interest and penalty was challenged. The issue pertained to classification...

  5. Classification of services - Maintenance and Repair service or otherwise - no repair or maintenance service has been rendered by the assessee and whatever repair service...

  6. Classification of services - Goods or service - No VAT may be payable on some goods under the state laws but that does not convert the Works Contract Service into a pure...

  7. Demand of service tax on advances received - Validity of demand made, without classifying the services - the merit classification of the activity undertaken by the...

  8. The case involved a dispute regarding the classification of services provided by the appellant as Works Contract Service or Construction of Residential...

  9. The summary covers the classification of services as works contract services or construction of residential complex service, valuation of services, inclusion of land...

  10. Eligibility of avail ITC - Works contract services - input services - Housing society - The society itself is not works contract service provider, nor it is in the...

  11. Classification of services - if the services have been provided along with material and the value of material supplied cannot be vivisected, in that circumstance, the...

  12. Levy of Service tax - Composite Maintenance Contract - The entire plant was handed over by TWAD Board to Appellant for operation and completing the contract to TWAD...

  13. The applicant's services related to a naval vessel do not qualify as "Maintenance, repair or overhaul services" (MRO services) under Entry 25(ib) of Notification No....

  14. Management, Maintenance or Repair Service - Software Services Agreement - repair and maintenance of software - stay granted - AT

  15. 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...

 

Quick Updates:Latest Updates