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
Service Tax - Highlights / Catch Notes

Home Highlights July 2020 Year 2020 This

Classification of services - works contract services or not - ...

Service Tax

July 1, 2020

Classification of services - works contract services or not - whether the construction of associated facilities like toll plaza, cattle and pedestrian crossing facilities, parking bays for buses/trucks and rest room for staff, etc. and common people, are part of the road (exempt) or are liable to service tax under the head ‘works contract service’? - Benefit of exemption available.

View Source

 


 

You may also like:

  1. Demand of service tax under the construction of Toll Plaza and Lanes under the category of ‘Commercial or Industrial Construction Services’ is not sustainable.

  2. Levy of GST - job work charges charged for manufacturing of Cattle Feed / Poultry Feed on job work basis - scope of supply - the activity is liable to GST @5%

  3. 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

  4. Classification of goods - Maize Bran (cattle feed) - The maize bran supplied by them to the farmers would not be directly fed to cattle but be mixed with the cattle feed...

  5. Whether the toll tax collected by the appellants at the toll plaza under an agreement with MCD would call for payment of Service Tax on the amount retained by them under...

  6. Classification of supply - composite supply of works contract - The subject Service order is for supply of Toll Management System (TMS) to be erected and commissioned,...

  7. Classification of supply - rate of GST - bundled services - The Cattle Feed Plant is an immovable property and supply of goods and services by the appellant for setting...

  8. Classification of supply - composite supply or not - works contract service or not - contract involving supply of equipment / machinery & erection, installation&...

  9. Classification of goods - The product 'Cattle feed in cake form' manufactured by the Applicant is classifiable under Chapter Heading 23099010 and stands exempted from GST

  10. Commercial construction/infrastructure development projects of road, airports, dams, tunnels etc, – levy of service tax on various service providers engaged / associated...

 

Quick Updates:Latest Updates