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 in relation to Maintenance or Repair Service

Posted by on in Service Tax
  • Font size: Larger Smaller
  • Hits: 494
  • 0 Comments
  • Subscribe to this entry
  • Print
  • Report this post

2016-VIL-385-CESTAT-DEL-ST

Service Tax – taxability of services provided in relation to maintenance or repair of immovable property under statutory duty/function on behalf of the State Govt. - leasing the Govt. land and collecting charges for maintenance of street light and repair and maintenance of roads, etc – demand under Repair and Maintenance service

HELD - even if these charges are statutorily prescribed, they remain a consideration for rendition of service. There is nothing in Section 66 of the Finance Act, 1994 which implies that if charges for rendition of taxable service are statutorily prescribed the same would not be liable to service tax. Similarly, there is nothing in Section 65 to imply that a service rendered as part of statutory duty/obligation will not be treated as taxable service even if it satisfied the definition of any of the taxable services

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 Sunday, 19 November 2017

Like us on facebook

Twitter Feed

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.