Home Highlights August 2012 Year 2012 This

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1. Levy of service tax - real estate agent - collecting transfer/administrative charges - Referring to precedents, the Tribunal affirmed that charges for changes in...

2. Rate of GST - construction and sale of villas - From the definition of the term “apartment”; “residential apartment” “real estate project” and “promoter”, it is clear...

3. Demand of service tax - providing real estate agent services - self service or not - Extended period of limitation - It is clear that the amount received by the...

4. Input Tax Credit - input services - the applicant is engaged in development of port based smart city i.e. Smart Industrial Port City (SIPC) within...

5. CENVAT credit - input services - Appellant was entitled to avail the Cenvat Credit on the three services, namely, construction service, clearing and forwarding service...

6. Refund of service tax - amount have been deposited by mistake - Form 26AS, VAT-41, copies of challans and copies of running bills prepared by the Housing Board showing...

7. Classification of services - sub-contract - Construction of residential complex - - This works contract is for a construction of a civil structure and since it is a...

8. The work order issued by the Rajasthan Housing Board for construction of Residential houses by the appellant is a composite contract, which involves both supply of...

9. Classification of services - Real estate agent services or not - it is not merely the real estate consultant but any person who facilitates getting any property /real...

10. Construction of complex services - the appellant had constructed independent buildings having one residential unit only. Thus, even if the appellant had constructed more...

11. LTCG - Section 54 does not lay down that the construction of the new house must taken after the sale of the old residential house or that the sale proceeds of the old...

12. A person who is engaged in rendering any service in relation to sale of real estate is liable to pay service tax under the Real Estate Agent Services - the transfer...

13. Classification of services - composite supply or not - services by way of construction of residential property is supplied along with the supply of 'other services' -...

14. Real Estate Agent services - any services rendered in relation to Real Estate and any advice or activity undertaking in relation to Real Estate for a service receiver...

15. Cenvat Credit - appellants are entitled for input service credit on real estate agent - Credit allowed - AT