Log in Register

Login to your account

Username *
Password *
Remember Me

Create an account

Fields marked with an asterisk (*) are required.
Name *
Username *
Password *
Verify password *
Email *
Verify email *
Captcha *
View more blog entries

Consult Construction

Consult Us For Construction

CESTAT : Border-fence erection along Indo-Bangla Border, non-taxable as "erection, commissioning or installation service"

Posted by on in Service Tax
  • Font size: Larger Smaller
  • Hits: 1486
  • 0 Comments
  • Subscribe to this entry
  • Print
  • Report this post
Stand-alone activity of erecting border-fencing structure along the Indo-Bangladesh border, pursuant to MoU between Ministry of Home Affairs and Govt. Agencies, not taxable as “erection, commissioning or installation” service; Circular No. 80/10/2004-ST indicates that Legislature did not intend to tax erection activity separately in relation to objects of levy viz. plant, machinery or equipment, but alongwith commissioning or installation service, when charges thereof are composite; Revenue incorrect in interpreting that addition of expression “structure - pre-fabricated or otherwise” brought significant change in said entry so as to tax stand alone activity of erection of structure; Relying on SC ruling in Paper Products Ltd, CESTAT observes that Circular explaining / clarifying the meaning of ‘erection, commissioning or installation service’ cannot be ignored while interpreting and applying it to facts and circumstances of present case; Refuses to read the word ‘OR’ as ‘AND’ in the definition u/s 65(39a) of Finance Act, intention of Legislature is to tax either commissioning or installation alongwith erection under clause (i) or installation activities mentioned in subsequent part i.e. under clause (ii) therein : Kolkata Tribunal
Rate this blog entry:
30
Trackback URL for this blog entry.

Comments

  • No comments made yet. Be the first to submit a comment

Leave your comment

Guest
Guest Thursday, 23 November 2017

Like us on facebook

Twitter Feed

ConsultC A brief presentation on various issues being faced by the real estate sector under GST... https://t.co/2hTJZOvIQJ
ConsultC RERA - Certiication issues faced by Institute of Chartered Accountants of India https://t.co/wdJ0NSNYvh

Address

Address:
304, Super Plaza, Sandesh Press Road, Vastrapur, Ahmedabad
Gujarat-380054
Tel:
+91 - 079 - 40032950
E-Mail:
This email address is being protected from spambots. You need JavaScript enabled to view it.
Website:
www.consultconstruction.com

markerFind on Google Maps

Who we are

We are Ahmedabad based professional consulting firm. We are providing various services to Construction, Real Estate and Project Companies in various areas like Indirect Taxation – Service Tax & Multi state VAT consultancy, ERP implementation, Site & Management audit, Designing Tender & other related contractual documents etc.