TS-183-CESTAT-2018-ST Consideration received from landowners in the form of development rights thereon for construction of ‘villas’ under Joint Development Agreement (JDA) not liable to service tax separately where cost of acquisition of land included in ...
Case Law on Works Contract
2018-VIL-180-MAD THE STATE OF TAMIL NADU Vs RAJ MOSAIC TILE WORKS Tamil Nadu General Sales Tax Act, 1959 - appellants is a works contractor who had undertaken the working of laying and polishing of Mosaic tiles – revenue view that entire amount received ...
Transitional Credit u/s 140(3) not deniable to Construction Sector
TRANSITIONAL CREDIT U/S 140(3) NOT DENIABLE TO CONSTRUCTION SECTOR – By KK Sharma, Member CBEC (Retd.) AN issue that affects construction service industry today is the admissibility or otherwise of transitional credit,u/s 140(3) of the CGST Act, of eligi ...
Free issue of material.
2018-VIL-157-UTR COMMISSIONER, COMMERCIAL TAX, UTTARAKHAND Vs EXECUTIVE ENGINEER, UPPER GANGES CANAL U.P. Trade Tax Act, 1948 Whether the tribunal erred in law in holding that supply of cement, steel and bricks etc. to the contractors by the Government ...
Principles of Mutuality
ITO vs. Venkatesh Premises Co-op Society Ltd (Supreme Court) Principles of Mutuality: Receipts by housing co-operative societies such as non-occupancy charges, transfer charges, common amenity fund charges and certain other charges from their members ar ...