![Commercial Construction for Government Bodies Not Exempt: CESTAT Upholds Rs. 3.11 Crore Service Tax Demand on Works Contract Services [Read Order]](https://images.taxscan.in/h-upload/2025/11/21/500x300_2107093-work-contract-service-cestat-allahabad-tax-news-service-tax-demand-under-work-contract-service-taxscan.webp "Commercial Construction for Government Bodies Not Exempt: CESTAT Upholds Rs. 3.11 Crore Service Tax Demand on Works Contract Services [Read Order]")
Commercial Construction for Government Bodies Not Exempt: CESTAT Upholds Rs. 3.11 Crore Service Tax Demand on Works Contract Services [Read Order]
The Allahabad Bench of the Customs, Excise andService Tax Appellate Tribunal (CESTAT) has upheld a major Service Tax demand of approximately Rs. 3.11...
![Pre-2007 Composite Work Contracts for Hydro & Road Projects Not Taxable Under CICS: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/14/250x150_2105228-contract-service-cestat-taxscan.webp "Pre-2007 Composite Work Contracts for Hydro & Road Projects Not Taxable Under CICS: CESTAT [Read Order]")
![No Service Tax on Army Housing Projects before 01. 07.2010: CESTAT Grants Partial Relief to Sub-Contractor under Finance Act [Read Order]](https://images.taxscan.in/h-upload/2025/10/31/250x150_2101221-service-tax-army-housing-projects-cestat-grants-partial-relief-sub-contractor-taxscan.webp "No Service Tax on Army Housing Projects before 01. 07.2010: CESTAT Grants Partial Relief to Sub-Contractor under Finance Act [Read Order]")
![No Service Tax leviable on Services Provided to Government by Way of Repair and Maintenance falls under Works Contract services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/No-Service-Tax-Leviable-Services-Provided-Government-Way-of-Repair-Maintenance-falls-Contract-services-CESTAT-taxscan.jpg "No Service Tax leviable on Services Provided to Government by Way of Repair and Maintenance falls under Works Contract services: CESTAT [Read Order]")
ITC Applicable for Machinery Foundation and Structural Supports, as included in Definition of Plant and Machinery: AAR [Read Order]
The Gujarat Authority for Advance Ruling (AAR), recently ruled that input tax credit (ITC) is applicable for machinery foundation and structural supports, as included in definition of plant and...
ITC Claim Eligible on Steel [TMT bar] used in Works Contract Services for Making Foundation to fix Machineries to Earth: AAR [Read Order]
The Gujarat Authority for Advance Ruling (AAR) has recently ruled that the Input Tax Credit Claim on Steel [TMT bar] used in Works Contract Services for Making Foundation to fix Machineries to Earth...
Works Contract Services Provided for Indian Railway either as Main Contractor or Sub-Contractor attracts 18% GST: AAR [Read Order]
The Karnataka Authority for Advance Ruling ( AAR ) has recently ruled that the works contract services provided for the Indian Railway attract Goods and Services Tax ( GST ) at 18%, regardless of the...
![Works Contract Services Provided for Indian Railway either as Main Contractor or Sub-Contractor attracts 18% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Works-Contract-Services-Works-Contract-Indian-Railway-Contractor-Sub-Contractor-GST-AAR-taxscan.jpg "Works Contract Services Provided for Indian Railway either as Main Contractor or Sub-Contractor attracts 18% GST: AAR [Read Order]")
No Service Tax Exemption on non-commercial Works Contract Services rendered to Government: Madras HC [Read Order]
In the recent ruling, Madras High Court (HC) chaired by Justice S. Vaidyanathan and Justice C. Saravanan held that there is no exemption for the service tax on commercial works contract services...
![No Service Tax Exemption on non-commercial Works Contract Services rendered to Government: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Service-Tax-Tax-Service-Tax-Exemption-non-commercial-Works-Works-Contract-Works-Contract-Services-Contract-Services-taxscan.jpg "No Service Tax Exemption on non-commercial Works Contract Services rendered to Government: Madras HC [Read Order]")
Notification Applying Service Tax on Works Contract Services under RCM Not Applicable to Corporates: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), Kolkata bench has observed that the notification applying the service tax on works contract services under the reverse charge...
![Notification Applying Service Tax on Works Contract Services under RCM Not Applicable to Corporates: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Notification-Service-Tax-Works-Contract-Services-RCM-Corporates-CESTAT-Taxscan.jpg "Notification Applying Service Tax on Works Contract Services under RCM Not Applicable to Corporates: CESTAT [Read Order]")
Contract involves Services, as well as Supply/Deemed Supply of Goods, can only Classify under head 'Works Contract Services': CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi has held that the contract involves services, as well as supply/deemed supply of goods, can only be classified under the...
![Contract involves Services, as well as Supply/Deemed Supply of Goods, can only Classify under head Works Contract Services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Contract-involves-Services-Supply-Deemed-Supply-of-Goods-Works-Contract-Services-CESTAT-taxscan.jpeg "Contract involves Services, as well as Supply/Deemed Supply of Goods, can only Classify under head Works Contract Services: CESTAT [Read Order]")
Supply, Installation, Operation, Maintenance of Greenfield Public Street Lighting System isn’t classifiable as Supply of Works Contract Services: AAR [Read Order]
The Odisha Authority of Advance Ruling (AAR) ruled that the supply installation, operation, maintenance of Greenfield Public Street Lighting System is not classifiable as supply of Works...
![Supply, Installation, Operation, Maintenance of Greenfield Public Street Lighting System isn’t classifiable as Supply of Works Contract Services: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/02/Supply-installation-operation-maintenance-of-Greenfield-Public-Street-Lighting-System-supply-of-Works-Contract-Services-AAR-Taxscan.jpg "Supply, Installation, Operation, Maintenance of Greenfield Public Street Lighting System isn’t classifiable as Supply of Works Contract Services: AAR [Read Order]")