Search Results for Tag : Works contract

News

Madras HC: Amendment to Additional Sales Tax Act Unconstitutional(03.10.2016)

Madras HC has declared unconstitutional inclusion of Explanation V to Section 2(1)(aa) of TN Additional Sales Tax Act, 1970, in 2002 to levy additiona.....

Tags : Madras HC , TN Additional Sales Tax Act, works contractors

Judgments

State Governments have power to levy sales tax on value of material in execution of the works contract(28.08.2017)

In facts of present case, in the year 1954, the State Government of Rajasthan enacted Rajasthan Sales Tax Act in order to tax the sales and purchase o.....

Tags : Works contract, Exemption, Entitlement

Supreme Court: Transfer of Moveable Property in Execution of Works Contract is 'Sale'(06.09.2017)

Supreme Court has said that transfer of moveable property in execution of works contract is deemed to be sale, and the value of property can be subjec.....

Tags : Supreme Court, Works Contract

CESTAT: No Vivisection in Service and Material Components of Contract is Composite Works Contract(16.01.2020)

Customs, Excise, and Service Tax Appellate Tribunal Hyderabad has held that where a contract cannot be vivisection between service component and mater.....

Tags : Customs, Excise, and Service Tax Appellate Tribunal, Composite Works Contract

CESTAT, Chennai: No Service Tax Leviable on Goods Component of Composite Works Contract(19.11.2021)

Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Chennai has held that no service tax is leviable on goods component of composite works c.....

Tags : Customs, Excise, and Service Tax Appellate Tribunal, Service Tax Leviable on Goods Component of Composite Works Contract

AAR, Maharashtra: 12% GST Chargeable by Sub-Contractor to Main Contractor(15.12.2021)

Authority of Advance Ruling (AAR), Maharashtra has ruled that 12% goods and services tax (GST) shall be charged by the sub-contractor to the main cont.....

Tags : Authority of Advance Ruling, Works Contract Service

SC: Absence of Arbitration Agreement Make Article 137 of Limitation Act Inapplicable to Arbitration(07.04.2022)

Supreme Court has observed that Article 137 of the Limitation Act, 1963 would be inapplicable in arbitration proceedings commenced under Bihar Public .....

Tags : Supreme Court, Article 137 of the Limitation Act, 1963, Bihar Public Works Contracts Disputes Arbitration Tribunal, arbitration proceedings

CESTAT Allows to Pay Service Tax for Construction of Residential Complex(10.05.2022)

Customs, Excise & Service Tax Appellate, Bangalore has allowed to Pay Service Tax under Composition scheme of Works Contract (Composition Scheme for P.....

Tags : Customs, Excise & Service Tax Appellate, Service Tax, Composition scheme of Works Contract (Composition Scheme for Payment of Service Tax) Rules, Residential Complex

Bom HC: Facilitation Council Has No Jurisdiction to Conduct Arbitration Dispute of Works Contract(23.03.2023)

Bombay High Court while observing that works contract is not amenable to provisions of MSMED Act, and therefore Act could not have been invoked by cla.....

Tags : Bombay High Court, MSMED, Works Contract, Facilitation Council

SC: Assessee to Pay Service Tax on Service Element; Sales Tax on Goods Transferred in Works Contract(05.05.2023)

Supreme Court has held that assessee has to pay service tax on the service element of the works contract and can claim CENVAT Credit only on the said .....

Tags : Supreme Court, Service Tax, Works Contract, Sales Tax

AP HC: Supply of Solar Generating Power Station is Not Works Contract(15.01.2025)

Andhra Pradesh High Court has observed that supply of solar generating power station is a composite supply and would not fall within the ambit of work.....

Tags : AP High Court, Works Contract, Moveable Property