Search Results for "Composite Works Contract"

142 result(s) found

Scroll Down To Discover

Found 142 result(s)

© Image Copyrights Juris Services & Technology

Supreme Court Considers Whether Lift Installation Contracts Are 'Works Contract' or 'Sale of Goods' for Sales Tax Purposes. The Matter Was Referred to a Larger Bench to Resolve Conflict Between Prior Rulings and to Determine the Applicability of the Predominant Intention Test After Recent Judgments.

The matter stems from multiple writ petitions and civil appeals challenging the classification of contracts for manufacture, supply and installation o...

© Image Copyrights Juris Services & Technology

Supreme Court Allows Revenue Appeal in CENVAT Credit Case — Works Contract Service Classification Upheld. CENVAT Credit on Input Services for Works Contract Held Inadmissible Under Rule 2(l) of CENVAT Credit Rules, 2004.

The present appeal arises from a judgment of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) at Allahabad dated 09.11.2017, which allo...

© Image Copyrights Juris Services & Technology

Supreme Court Allows State's Appeal in Sales Tax Reimbursement Dispute — Clarifies That Sales Tax on Works Contracts Is Levied on Goods Component, Not on Completed Items of Work. Clause 45.2 of GCC Does Not Apply When Tax Is on Transfer of Property in Goods Involved in Works Contract.

The Supreme Court allowed the appeal filed by the State of Orissa against the judgment of the Orissa High Court. The dispute arose from works contract...

© Image Copyrights Juris Services & Technology

Supreme Court Hears Revenue's Appeal Against CESTAT's Order Holding Turnkey ATM Contracts Not Liable to Service Tax. The Core Issue Was Whether Installation Component of Composite Contracts Could Be Taxed Under 'Commissioning or Installation' Service.

The case concerned the levy of service tax on turnkey contracts for the supply, installation and commissioning of Automated Teller Machines (ATMs) by ...