Category: Service Tax

Writ Petition not maintainable against SCN on service tax classification -SC quashes High Court order

Writ Petition was not maintainable against show cause notice on the issue of service tax classification as cargo handling service instead of goods transport agency–Supreme Court quashes High Court order ABCAUS Case Law Citation:ABCAUS 2802 (2019) (02) SC Important Case Laws Cited/relied upon by the parties Deputy Commissioner, …

No service tax on free materials supplied by service recipients in construction projects-Supreme Court

No service tax on free materials supplied by service recipients in Construction projects. Value of such goods not included in computation of gross amount under Notification No. 15/2004-ST-Supreme Court ABCAUS Case Law Citation: ABCAUS 2213 (2018) (02) SC In construction projects the builder assessees not only render services but …