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Service Tax - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

Levy of Service tax - Construction of Complex Service - In the ...

Service Tax

December 24, 2022

Levy of Service tax - Construction of Complex Service - In the present case, the quarters/residential complexes were got constructed by the AMC and AUDA for urban poor people for their residential use, the same amounts to “personal use‟. The confirmation of demand qua these services by the Commissioner is therefore not sustainable. - AT

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  1. Construction of residential quarters for staff - Residential Complex or Commercial complex service - staff quarters constructed by the respondent are not covered under...

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

  3. Taxability - Construction of residential complex for personal use - staff quarters/ said residential units - work done by the sub-contractor - The services provided by...

  4. Delayed payment of service tax - completion certificate valid or not - construction of residential complex - Mere evasion of tax does not invite penalties unless and...

  5. Levy of service tax - Construction of Residential Complex Services/ Construction of Commercial Complex Services - Department has not brought out any independent facts or...

  6. Construction of Residential Complex - advances received from the customers - the dispute in the present case is prior to the date of insertion of explanation - appellant...

  7. Construction of complex service - construction of National Games village - If services are provided to the individuals, it may not amount to residential complex service...

  8. Recovery of service tax - construction of residential complexes and sale - As in the case of Suresh Kumar Bansal, it has been held that service tax can be levied but the...

  9. Bundled service - construction of residential complex service is the service which gives essential character to the package of the service and, therefore, the charges...

  10. Construction of Residential Complex Service - the subcontractor is independently liable to pay service tax even though service tax liability has been discharged by the...

  11. Construction of Residential Complex Service - personal use or not? - tribunal is right in concluding that, if the Government of India Department could be treated as...

  12. Classification of supply - construction of residential complex - dominant element in the bundle - service of construction of a dwelling unit in a residential complex,...

  13. Levy of Service Tax - Renting of Immovable Property Service - renting of quarters by the Appellant to the employees of the contractors for residential purposes - Not...

  14. Construction of residential complex services - after such construction the ultimate owner receives such property for his personal use, then such activity would not be...

  15. Liability of service tax - works contract - construction of residential accommodation for use by the Police Department for their personnel is excluded from the taxable...

 

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