Case Digest on Ruling on Work Contract Service
Under GST, work contracts are treated as a supply of services. These typically involve both goods (like materials) and services (like labor). The...
![No Service Tax on WCS provided to Airport and Non Commercial Governmental Authority: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/No-Service-Tax-Airport-CESTAT-Ruling-Exemption-Taxability-Non-commercial-Governmental-Authority-CESTAT-non-commercial-TAXSCAN.jpg "No Service Tax on WCS provided to Airport and Non Commercial Governmental Authority: CESTAT [Read Order]")
![Services Rendered to Construction of Roads Were not Exigible to Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Services-Rendered-Construction-of-Roads-Exigible-to-Service-Tax-Service-Tax-CESTAT-Construction-not-Exigible-to-Service-Tax-taxscan.jpg "Services Rendered to Construction of Roads Were not Exigible to Service Tax: CESTAT [Read Order]")
![Pre-July 2012 Works Contract Services for Non-Commercial Use Liable to Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/CESTAT-Works-Contract-Services-Non-Commercial-Use-Liable-to-Service-Tax-CESTAT-new-delhi-service-tax-finance-act-CESTAT-news-taxscan.jpg "Pre-July 2012 Works Contract Services for Non-Commercial Use Liable to Service Tax: CESTAT [Read Order]")
![Subcontractor is liable to pay service tax on “Commercial or Industrial Construction Service”: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Construction-Service-allahabad-CESTAT-Commercial-or-Industrial-Construction-Service-service-tax-tascan.jpg "Subcontractor is liable to pay service tax on “Commercial or Industrial Construction Service”: CESTAT [Read Order]")
CESTAT Quashes Service Tax Demand on works contract involving supply of material under ‘Supply of Manpower Service’ on ground of Violation of Section 68 of Finance Act [Read Order]
The Allahabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the service tax demand on the works contract involving the supply of materials under ‘supply of manpower...
![CESTAT Quashes Service Tax Demand on works contract involving supply of material under ‘Supply of Manpower Service’ on ground of Violation of Section 68 of Finance Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Service-Tax-Demand-on-works-contract-Supply-of-Manpower-Service-Ground-of-Violation-Excise-Customs-CESTAT-News-CESTAT-Tax-News-TAXSCAN.jpg "CESTAT Quashes Service Tax Demand on works contract involving supply of material under ‘Supply of Manpower Service’ on ground of Violation of Section 68 of Finance Act [Read Order]")
CESTAT Quashes Service Tax Demand under Work Contract Service on ground of Non-inclusion of Body Corporate into Business Entity [Read Order]
The Hyderabad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) quashed the service tax demand under the work contract service on the grounds of the non-inclusion of a body...
![CESTAT Quashes Service Tax Demand under Work Contract Service on ground of Non-inclusion of Body Corporate into Business Entity [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Work-Contract-Service-Non-inclusion-of-Body-Corporate-Body-Corporate-Body-Corporate-into-Business-Entity-Business-Entity-Excise-customs-TAXSCAN.jpg "CESTAT Quashes Service Tax Demand under Work Contract Service on ground of Non-inclusion of Body Corporate into Business Entity [Read Order]")
Failure to Submit Documents due to Covid-19 , Quantification of Service Tax under Work Contract Service without Extending Benefit of abatement :CESTAT allows to Submit Documents
The Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT)allowed to submit documents as assesee failed to subnit the same due to covid -19 since quantification of service...
No ITC available on Structure/Shed Erected on side of Sand Mill and Spray Dryer and on the Structure/Shed/Roof: AAR [Read Order]
The Gujarat Authority for Advance Ruling (AAR) has ruled that no ITC is available on the structure/shed erected on the left side of the Sand mill and spray dryer and on the structure/shed/roof. ...
![No ITC available on Structure/Shed Erected on side of Sand Mill and Spray Dryer and on the Structure/Shed/Roof: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/ITC-ITC-on-Structure-ITC-on-structure-erected-in-left-side-if-sand-mill-and-spray-dryer-ITC-on-structure-erected-Structure-shed-roof-AAR-taxscan.jpg "No ITC available on Structure/Shed Erected on side of Sand Mill and Spray Dryer and on the Structure/Shed/Roof: AAR [Read Order]")
![Supply of Work Contract Service Attract 18% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Supply-of-Work-Contract-Service-Work-Contract-Service-GST-AAR-Authority-for-Advance-Ruling-taxscan-.jpg "Supply of Work Contract Service Attract 18% GST: AAR [Read Order]")
![Work Contract Services to Repair/ renovate railway track attracts 18% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Work-Contract-Services-Work-Contract-Contract-Services-Repair-renovate-railway-track-GST-AAR-taxscan.jpg "Work Contract Services to Repair/ renovate railway track attracts 18% GST: AAR [Read Order]")
12% GST to be charged by Sub-Contractor to main Contractor on Work Contract Services on Construction of Roads: AAR [Read Order]
The Maharashtra Authority of Advance Ruling (AAR) ruled that 12% GST be charged by the sub-contractor to the main contractor on Work Contract Services on Construction of Roads. The Applicant is...
![12% GST to be charged by Sub-Contractor to main Contractor on Work Contract Services on Construction of Roads: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/GST-sub-contractor-main-contractor-work-contract-services-construction-roads-Taxscan.jpeg "12% GST to be charged by Sub-Contractor to main Contractor on Work Contract Services on Construction of Roads: AAR [Read Order]")