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Service Tax - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Construction of Road - If the contract recognizes the two ...

Service Tax

September 3, 2018

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 commercial complex, the benefit has to be allowed. As such the fact whether the road is being constructed for public utility purpose or as a part of a commercial complex is not relevant.

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  1. Arms' length price adjustment - There is no reasoning and justification for applying the margins earned in trading activity to indenting activity as the two are distinct...

  2. 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...

  3. Management, Maintenance or Repair of roads (MMR) - exemption has been extended even for the earlier period from 16.06.2005 to 26.07.2009 - HC

  4. The activity of cleaning in relation to all other premises excepting those specifically defined, such as public roads and streets in this city, stand outside the ambit...

  5. Nature of activity - It is hard to hold that sweeping of roads or cleaning of drains cannot be considered as cleaning services as claimed by the appellant

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

  7. Activities of street light maintenance cannot be equated with maintenance of road, bridge, tunnel etc. - Exemption not available - AAR

  8. Erection, commissioning or installation service - activity of construction of border-fencing with road along Indo-Bangladesh Border provided by (i) the Executive...

  9. Business of civil construction of buildings, godowns, roads etc. against works contract - Prima facie, the argument that activities of HAFED or Haryana Seeds Development...

  10. Benefit of service tax exemption - construction of a road as part of a broader works contract service for a thermal power project - The Tribunal concluded that the...

 

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