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

Service Tax Demand for Service Pertaining to Construction of Railway Sidings

Posted by on in Uncategorized
  • Font size: Larger Smaller
  • Hits: 222
  • 0 Comments
  • Subscribe to this entry
  • Print
  • Report this post

 

2016-VIL-665-CESTAT-MUM-ST

SMS INFRASTRUCTURE LIMITED Vs COMMISSIONER OF CENTRAL EXCISE & CUSTOMS, NAGPUR

Service Tax – demand of service pertaining to construction of railway sidings and sinking of the mine shaft – mining service - Commercial and Industrial Construction services – levy of tax on advances

HELD - advances made cannot be subject to tax if such advances are adjusted against dues for rendering of service as that would amount to double taxation - in the light of entry to tax 'mining service' by section 65(105)(zzzy) of Finance Act, 1994 with effect from 1st June 2007 which was intended to cover all activities relating to mineral exploration and extraction under one head as a consolidation entry, the actual sinking of a shaft cannot be treated as 'site formation and clearance service' but as related to excavation of mineral from the mine. Consequently, the demand for the disputed period is not valid

  • The Railway Act, 1989 provides for railways with public investment and private investment and both function under the same statute – therefore, railway sidings built by the appellant fall within the exclusionary portion of section 65(25a) and are outside the ambit of taxation - liability to tax on the labour portion of work executed is confirmed – assessee appeal partly allowed
Rate this blog entry:
0
Trackback URL for this blog entry.

Comments

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

Leave your comment

Guest
Guest Thursday, 27 July 2017

Like us on facebook

Twitter Feed

ConsultC Session organised by Builders' Association of India on RERA and GST at Mumbai https://t.co/D6bjdqk54I
ConsultC The word is spreading on https://t.co/QI70LPC81h
ConsultC GST - Impact on Projects, Mumbai https://t.co/6vST83thsK

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.