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
VAT - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Works Contract - rate of tax - construction of a petrol bunk - ...


Court Rules Composite Taxation for Petrol Bunk Construction; Splitting Contract for Tax Purposes Invalid Per Assessing Officer's Attempt.

September 13, 2018

Case Laws     VAT and Sales Tax     HC

Works Contract - rate of tax - construction of a petrol bunk - transfer of right in insulation material - whatever material was utilized should be treated as a composite contract and the artificial splitting by the Assessing Officer is uncalled for.

View Source

 


 

You may also like:

  1. The case involved a dispute regarding the classification of services provided by the appellant as Works Contract Service or Construction of Residential...

  2. Levy of service tax - construction service or not - construction of Paryatak Bhavan - It is, therefore, clear from the aforesaid judgment of the Supreme Court in Larsen...

  3. Classification of services - applicability of GST rate - Works Contract - composite supply - receipt of contract for new construction of CBD railway station, platform,...

  4. Classification of goods - rate of tax - Since the contract is an EPC contract, the activity carried out by the applicant is a composite supply of works contract as...

  5. The AAR ruled on GST implications in an EPC contract between the applicant and IOCL. The contract was determined to be a single, composite works contract rather than a...

  6. 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...

  7. Valuation - Works contract service - Composition scheme - Where the value has already been split as per the state law and VAT has been paid on the goods component of the...

  8. Classification of services - composite mining contract - Vivisecting the composite contract and charging service tax on different components of the contract individually...

  9. Composite, continuous and inseparable project - computation of table income in India - turnkey project - P.E. in India - allegation of avoidance of tax by splitting the...

  10. Classification of services - construction work - composite works contract - category of works contract services or CICS? - Any charge to tax under the five heads in...

  11. Classification of supply - works contract services - supply of goods or services or a composite supply - construction of Tunnel and Approach roads. In order to complete...

  12. Construction service - works contract - Rate of tax on goods supplied under the contract, independent of the Works Contract being executed in the contract. -...

  13. The High Court dismissed the petition challenging the assessment orders levying commercial tax under the Commercial Tax Act and Entry Tax Act. The key points are: The...

  14. TDS u/s 194C - separate contracts or composite contract - essentially it was only the main contract for construction of refinery - TDS liable to be deducted on the whole...

  15. Service tax liability on construction of residential complexes assessed on accrual basis as per Point of Taxation Rules, 2011, overriding receipt basis followed earlier....

 

Quick Updates:Latest Updates