SMALL SERVICE PROVIDERS EXEMPTION IS AVAILABLE TO CO-OWNERS OF PROPERTY
Hon’ble CESTAT Mumbai vide its ORDER NO A/2587/15/STB, APPEAL No. ST/88801/13Mum, dated August 04,...
CESTAT: Deduction from contract value impermissible where Works Contract Composition scheme opted
CESTAT rejects assessee’s claim for deduction of tax payable from contract value u/s Section 6...
HC : Flats constructed, alloted to landowner against land transfer, prima facie taxable; Upholds pre-deposit
HC upholds CESTAT order directing pre-deposit in respect of construction of flats for landowner, tax...
Services of Erection, Commissioning or Installation Service (ECIS)
2015-VIL-459-CESTAT-DEL-ST Service Tax – Assessee providing services of Erection, Commissionin...
CESTAT : Maintenance deposit collected by builder before society formation non-taxable; Follows earlier ruling
‘One-time maintenance charges’ collected by builder-assessee from flat purchasers not exigible t...
Central Excise – Supply of Cement to SEZ Units
2015-VIL-417-CESTAT-CHE-CE Central Excise – Supply of cement to SEZ units/developers without p...
Service tax is not leviable under reverse charge mechanism for use of CRS/GDS
Recently, the Delhi CESTAT in the case of M/s Continental Airlines Inc. v Commissioner of Servi...
Business Auxiliary Service – Collection of Toll on behalf of NHAI
2015-VIL-375-CESTAT-MUM-ST Service Tax – Business Auxiliary Service – Collection of Toll on ...
CESTAT : Third Member follows LB ruling; Works contract divisible pre-2007; Invokes extended limitation
Third Member of CESTAT rules in Revenue’s favour, composite works contract can be vivisected even ...
CESTAT : Split verdict on 'ship management contract' vivisection, taxing 'repair / maintenance' component pre-2006
Third Member to decide taxability of services of ‘operation, maintenance and management’ of vess...