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CST & VAT / GST
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Corporate Laws
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Construction Service
Supply of Residential Flat Construction Service involving Transfer of Undivided Share of Land attracts 8% GST: AAR [Read Order]
August 5, 2024
Subcontractor is liable to pay service tax on “Commercial or Industrial Construction Service”: CESTAT [Read Order]
May 10, 2024
Work of Site Formation and Erection of Windmills not ‘Commercial and Industrial Construction Service’: CESTAT Remands Matter [Read Order]
April 30, 2024
No service Tax Leviable on Construction Service of Residential Complex for Jawahar Lal Nehru Urban Renewal Mission: CESTAT [Read Order]
October 9, 2023
Service Tax not Leviable under Commercial Or Industrial Construction Service for Construction service based on Work Contract Before 1.06 .2007: CESTAT [Read Order]
September 20, 2023
Value of Free Supply Material Needs to be Added with Gross Value of Construction Service to Avail Benefit under Service Tax: CESTAT [Read Order]
June 25, 2023
Contract Works under General Construction Service attract 18% GST: AAR [Read Order]
May 25, 2023
Benefit of Additional ITC Available after Introduction of GST on ‘Construction Service’ Not Passed to the Purchaser: NAA finds Service Provider Guilty of Profiteering [Read Order]
June 10, 2022
Supplying and spreading GSB on top of road is a ‘Work Contract’: CESTAT [Read Order]
September 7, 2020
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