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Service Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Commercial or industrial construction service - if the ...

Service Tax

March 19, 2019

Commercial or industrial construction service - if the predominant user of the “sports stadium” is not commercial, then the same cannot be subjected to levy of service tax - though an area to the extent of 1/3rd is used for commercial purpose prescribing separate rates for such user, this by itself is not sufficient to attract service tax.

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

  2. Commercial or Industrial Construction Service - Sports Stadium constructed for conducting Commonwealth Games, is a non-commercial construction. - stay granted in full - AT

  3. Refund of service tax paid, which was not required to be paid - services provided in relation to sports stadium - commercial or industrial construction service -...

  4. Commercial or industrial construction service - construction of colleges, Government hospitals or open university - they are non-commercial or non-industrial in...

  5. Import of car subject to actual user condition - revenue contended that car imported under EPCG scheme was registered as private vehicle in non-transport/non commercial...

  6. Exemption to Sports Goods - ‘Thrillers’ and ‘Climbers’ manufactured and cleared by the appellant - there is no doubt that the product in question that being equipment...

  7. Benefit of exemption under notification in respect of playing cards as sports goods - the term ‘sports goods’ used in the notification is of wide purport and does cover...

  8. Cargo Handling or (GTA) service - In any transportation, loading and unloading is incidental and, therefore, the predominant and essential nature of service is...

  9. Works contract - construction activity for providing parking facility for Commonwealth Games-2010 - Such sport event and the structure created for such sport event...

  10. GST - Services provided in relation to admission or access to planetarium included within the category of Recreational, cultural and sporting services - See Sr. no....

 

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