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 - Setting Up and Operation of An Educational Institution

Posted by on in Service Tax
  • Font size: Larger Smaller
  • Hits: 262
  • 0 Comments
  • Subscribe to this entry
  • Print
  • Report this post

2016-VIL-11-ARA

M/s CHOICE ESTATES AND CONSTRUCTIONS LTD Vs COMMISSIONER OF CUSTOMS,
CENTRAL EXCISE & SERVICE TAX, COCHIN

Service Tax – Revenue sharing agreement between Appellant-Company and Society - setting up and operation of an educational institution – formation of third entity “partnering person” – Construction of Civil Structure – Renting of Immovable Property - Construction of Civil Structure would entail Services of Architect, Engineer etc.

  • HELD – CBEC in Circular dated 13.12 2011 have clarified that when arrangement is under unincorporated partnership/ joint / collaboration basis, then service provided by each of the person is liable to Service Tax.
  • Therefore, in the present case, applicant-a person under the meaning of Section 65 B(37)(iii)] if providing services to another person i.e. “partnering person”, who is a separate person in terms of Section 65B(37) (VII) ibid, will be liable to Service Tax
  • In this case civil structure is not intended for sale and further, no amount shall be received by the applicant before issuance of completion certificate by the competent authority.
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 Monday, 21 August 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

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.