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Service Tax - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

Classification of services - activity of collection of toll - ...

Service Tax

November 20, 2018

Classification of services - activity of collection of toll - Merely because a project is funded by toll tax, it cannot be said no service has been provided. - The appellants are providing the BAS and there is no doubt regarding the same.

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  1. Activity of collection of toll / fee - collection of tolls by the appellant is not considered as Business Auxiliary Service provided to NHAI - AT

  2. Business Auxiliary service (BAS) - activity of toll collection in terms of agreement between the respondents and NHAI is not subject to service tax - AT

  3. Taxability - research projects - educational programs - The case involved disputes regarding the taxability of fees for a post-graduate program and externally funded...

  4. Classification of supply - composite supply of goods and services - services provided by the Applicant under the ICT @ School Project - Benefit of exemption not...

  5. Classification of services - The activities of supply designing & engineering, installation, Commission of Project under EPC contract by the applicant shall attract GST...

  6. Classification of service - site formation and clearance, excavation and earth moving and demolition service or not - The appellant had merely procured land, paid...

  7. Classification of services - rate of GST - project management consultancy services - t the services provided by the Appellant are neither covered under Si. No. 24(ii)...

  8. Classification of services - services provided by main contractors - pure services or not - Project Development Service and Project Management Consultancy services...

  9. Classification of services - catering services provided by the Applicant under B2B Model and B2C Model - the activity of the applicant would fall under clause (i) of...

  10. Classification of Bypass Toll Road – Building or Plant - the toll road would not qualify as a ‘plant’ so as to entitle the assessee a higher rate of depreciation - HC

 

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