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 August 2017 Year 2017 This

Site Formation Services - benefit of abatement - The allegation ...

Service Tax

August 30, 2017

Site Formation Services - benefit of abatement - The allegation prima facie incorrect as there is no restriction in availing Cenvat credit on capital goods in order to avail exemption N/N. 1/2006-ST or under works contract composition scheme

View Source

 


 

You may also like:

  1. Valuation - Department viewed that the services provided by them was in the nature of finishing services and denied the benefit abatement - prima facie case in favor of...

  2. Extended Period of Limitation - Availing cenvat credit while availing benefit of abatement under Notification No.1/2006 - prima facie case is against the assessee - AT

  3. Commercial or Industrial Construction Services - abatement of 67% - prima facie case is in favor of assessee - stay granted. - AT

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

  5. CENVAT credit - site formation services - captive coalmines - Since there is no dispute that such services have been used, it is concluded that service tax paid is...

  6. CENVAT credit - the allegation is that the evidence of physical receipt of that quantity of alumna hydrate is not available in the appellant's record - prima facie...

  7. Service namely, removing of jungle and bushes in the existing premises of the building does not fall under the definition of Site Formation and Clearance, Excavation,...

  8. Site formation and clearance services - The amount of 2% to 3% margin retained by the appellant cannot be treated as service charges received from the sub-contractors -...

  9. Drilling and waste removal activity - t this activity of the appellant would get covered under the category of Site formation service - AT

  10. Classification - GTA service or Site formation and clearance, excavation - There is no evidence before us to show that transportation activity was the predominant...

 

Quick Updates:Latest Updates