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 2018 Year 2018 This

Commercial or Industrial Construction Service - activity of ...

Service Tax

August 14, 2018

Commercial or Industrial Construction Service - activity of laying “underground optical fiber cables” for telecom companies - we cannot be agreed with the findings of the adjudicating authority that the “activity of laying optical fiber cable” is different from the “activity of laying electric cable”.

View Source

 


 

You may also like:

  1. Laying optical fibre cable alongside or under the road - the word “cable” will include all types of cables including electrical cables as well as optical fibre cables -...

  2. Activity of laying of pipelines would not come within the purview of “erection, commissioning and installation service“ and it would be more appropriate classifiable...

  3. Classification of Services - Contract with Railtel Corporation of India ltd. - Excavation of trenches and laying of OFC(Optical Fiber Cable) through ducts, testing,...

  4. Erection, Commissioning & Installation services - there is no difference between the activity of laying an electrical cable and the activity of laying an optical fibre...

  5. Works contract service - laying of pipelines - 'Erection, Commissioning or Installation Service' or 'Commercial or Industrial Construction Service' prior to 01/06/2007 -...

  6. The laying of pipelines undertaken by the appellant for M/s GIDC comes squarely and clearly within the definition of ‘Commercial or Industrial Construction service' -...

  7. Commercial and industrial construction services - The activity of construction of sports complex/stadium cannot be termed as commercial and industrial construction.- AT

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

  9. Liability of service tax - supply of RMC and carrying out auxiliary and incidental activities of boring, pumping and laying of concrete cannot be considered for tax...

  10. Business Support service - Service of providing assured water infrastructure facility to the industries of Borai Industrial Growth Centre - prima facie the activity is...

 

Quick Updates:Latest Updates