Levy of Service Tax - construction of residential complex for ...

Service Tax Exemption Granted for Construction of Residential Complexes for Indian Army and WBPDCL.

June 23, 2023

Case Laws Service Tax AT

Levy of Service Tax - construction of residential complex for Indian Army and WBPDCL - As it is not in dispute that the residential flats constructed by the assessee, are for personal use of Indian Army and WBPDCL, which are a part of Government of India/State Government. Therefore, the said service provided by the assessee is to Government of India for personal use, benefit of exemption allowed - AT

View Source

← Previous Next →

Levy of Service Tax - construction of residential complex for ...

Service Tax Exemption Granted for Construction of Residential Complexes for Indian Army and WBPDCL.

June 23, 2023

Case Laws Service Tax AT

You may also like:

The definition of residential complex excludes from service tax levy, a complex constructed by directly engaging a person for design and planning, where the construction...

As the applicant is engaged in the construction of flats for Indian Army and WBPDCL and the residential complex are for the personal use of the army and WBPDCL - in...

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

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

The case involved a dispute regarding the classification of services provided by the appellant as Works Contract Service or Construction of Residential...

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

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

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

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

The persons who are providing services of construction of residential complex in the form of designing, planning, developing and so on will not be subject to service tax...

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

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

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

Construction service or girls hostel - The hostel for girls can neither be covered under the category of Commercial Construction nor under the category of Residential...

Penalty - Commercial and Industrial Construction and Residential Complex Construction Service - there is reasonable cause for not paying service tax short paid by them...

Quick Updates: