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1. Works Contract Service - Turnkey Contract - What matters is the fact that the contracts were executed by the appellants and payments received by them after 01/06/2007...

2. Works contract Service - Turnkey contract - appellant had considered this turnkey contract as a works contract. Thus, appellant has made out a prima facie case that...

3. Construction of Complex Service Works contract service - after 01.06.2007 also individual flats cannot be considered as service rendered under ‘Works Contract Service' -...

4. Eligibility of avail ITC - Works contract services - input services - Housing society - The society itself is not works contract service provider, nor it is in the...

5. Demand of service tax on advances received - Validity of demand made, without classifying the services - the merit classification of the activity undertaken by the...

6. Classification of services - Goods or service - No VAT may be payable on some goods under the state laws but that does not convert the Works Contract Service into a pure...

7. Works Contract Service - considering the provisions of Rule 2A ibid applicable to valuation of ‘works contract service’, as the appellant has admittedly paid service tax...

8. Input tax credit (ITC) on the inward supply of works contract service - outward supply is also works contract service - applicant is supplying works contract service to...

9. Management, Maintenance or Repair Service - Software Services Agreement - repair and maintenance of software - stay granted - AT

10. Levy of service tax - works contract service - contract between the supplier of RMC i.e. appellant and buyer of RMC - manufacture of Ready Mix Concrete (RMC) - activity...

11. Erection, commissioning or installation service - Since the appellant admittedly provide works contract service and the definition of works contract service specifically...

12. Whether the society can claim ITC on repairs both major as well as minor? - The supply of goods and services supplied for construction work of an immovable nature can be...

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

14. Works Contract Services - Commercial of Industrial Building and Civil Structures and Erection Commissioning and Installation service - When the revenue itself has...

15. 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...