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1. 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...

2. Works Contract - Earth Work - the applicant is rendering composite supply of works contract as defined in clause (119) of Section 2 of the CGST Act, 2017, to GMIDC, a...

3. Classification of services - erection of girders used in the construction of roads and bridges with the help of labour and equipment - supply of tangible goods services...

4. Classification of services - Work Contract Services on Construction of Roads - Tax Rate to be charged by the sub-contractor to main contractor - In respect of...

5. Classification of services - Contract for carrying out not only site grading but also construction of Roads, Boundary wall, Drains lines and associated works for crude...

6. Deduction u/s.80IA(4) - the contractor, who undertakes for road Widening of the National Highways from 2 lines to 4 lines, is eligible for deduction u/s 80IA(4) - AT

7. Levy of service tax - works contract service - contract between the supplier of RMC i.e. appellant and buyer of RMC - manufacture of Ready Mix Concrete (RMC) - activity...

8. Scope of Supply - work done by the applicant (NHAI) in shifting the transmission lines for the widening of road under the supervision of MVVNL - GST is not payable on...

9. Denial of exemption claim - fixing and providing of Works Profile Safety Barrier - part of road construction activity or not - The words “relating to” has a wide meaning...

10. Ready Mix Concrete (RMC) and concrete mix (CM) - manufacturing at site - whether CM and RMC are one and the same thing? - HELD No - Concrete Mix and Ready Mix Concrete...

11. 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...

12. Classification of supply - supply of services or not - works contract services - composite supply or not - the activities of installation, commissioning, testing,...

13. 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...

14. Business Auxiliary Services - Job work - ‘yamming process’ amount to manufacture - not liable to service tax - AT

15. Area based exemption - Ready Mix Concrete - it is clear that the assessee’s product i.e. Ready Mix Concrete (RMC) is not eligible for exemption - However, there is...