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 April 2018 Year 2018 This

Commercial and Industrial Construction Service - construction of ...

Service Tax

April 17, 2018

Commercial and Industrial Construction Service - construction of roads - public roads or not - irrespective of the purpose of construction of the road, whether for public utility or for the utility of organization concerned for their use, the benefit of exclusion clause provided in the definition under 65(25)(b) of the Act should be available, for non-levy of Service Tax. - AT

View Source

 


 

You may also like:

  1. Commercial or industrial construction Service - Construction of road inside BALCO, SECL, NTPC - definition does not specify the type of road and so the road cannot be...

  2. Works contract service - commercial or industrial construction - sub-contract - the service tax is not leviable on the sub-contractor activities undertaken by the...

  3. The work relating to road construction, even in the premises of NTPC, which may be termed as private road is exempt service as per the definition of works contract...

  4. Applicability of GST on supply of safe drinking water for public purpose - supply of drinking water for public purposes, if it is not supplied in a sealed container, is...

  5. Construction of Road - If the contract recognizes the two activities as separate activities, even though the construction of the road is in connection with the...

  6. Exemption u/s 11 - charitable activities u/s 2(15) - activity of preservation of environment by providing pollution control treatment for disposal of the liquid and...

  7. Registration under section 12A – If the primary purpose and the predominant object are to promote the welfare of the general public the purpose would be a charitable purpose - AT

  8. SCOMET Export permission for ‘Stock & Sale' purposes and for export of spare parts - Public Notice

  9. Import of machines - Actual user conditions - The imported machine was used for intended purpose of road only once for a small contract - duty confirmed for Post Import...

  10. Roads and boundaries, railway sidings, jetty pire, bouys, mooring and navigation structure can be considered as plant and machinery for the purpose of granting of...

 

Quick Updates:Latest Updates