![Arithmetic Mistake in Percentage Computation: ITAT Deletes ₹3.92 Cr Addition for Alleged Suppressed Revenue in Construction Project [Read Order]](https://images.taxscan.in/h-upload/2025/07/20/500x300_2066261-arithmetic-mistake-percentage-computation-itat-alleged-suppressed-revenue-construction-project-taxscan.webp "Arithmetic Mistake in Percentage Computation: ITAT Deletes ₹3.92 Cr Addition for Alleged Suppressed Revenue in Construction Project [Read Order]")
Arithmetic Mistake in Percentage Computation: ITAT Deletes ₹3.92 Cr Addition for Alleged Suppressed Revenue in Construction Project [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) deleted the addition of Rs. 3,92,66,722/- for alleged suppressed revenue in a...
![No Service Tax Leviable on Construction Service Provided to Semi-Govt Firm: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/20/250x150_2066134-service-tax-leviable-construction-services-cestat-taxscan.webp "No Service Tax Leviable on Construction Service Provided to Semi-Govt Firm: CESTAT [Read Order]")
![Service Tax Liability Falls on Contractor, Not Promoter, for Construction Services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Service-Tax-Service-Tax-Liability-Service-Tax-Liability-Falls-on-Contractor-Not-Promoter-Construction-Services-CESTAT-taxscan.jpg "Service Tax Liability Falls on Contractor, Not Promoter, for Construction Services: CESTAT [Read Order]")
![Dept cannot Invoke Extended Period of Limitation merely because Returns were Self-Assessed: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/CESTAT-Self-Assessed-invoke-extended-period-taxscan.jpg "Dept cannot Invoke Extended Period of Limitation merely because Returns were Self-Assessed: CESTAT [Read Order]")
![Construction Services under Collaboration Agreements Fall under Works Contract: CESTAT quashes Rs. 1.59 Crore Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Construction-Services-Construction-Services-under-Collaboration-Agreements-Works-Contract-taxscan.jpg "Construction Services under Collaboration Agreements Fall under Works Contract: CESTAT quashes Rs. 1.59 Crore Service Tax Demand [Read Order]")
No GST on Construction Services to Maldives Govt as Both Supplier and Recipient are Outside India: Telangana HC [Read Order]
The Telangana High Court has ruled that Goods and Services Tax (GST) does not apply to construction services provided to the Maldives government when both the supplier and recipient are outside...
![No GST on Construction Services to Maldives Govt as Both Supplier and Recipient are Outside India: Telangana HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Telangana-HC-Telangana-high-court-Goods-and-Services-Tax-GST-GST-on-Construction-Services-Maldives-Govt-Supplier-and-Recipient-Maldives-government-high-court-news-gst-news-taxscan.jpg "No GST on Construction Services to Maldives Govt as Both Supplier and Recipient are Outside India: Telangana HC [Read Order]")
CBIC Defines Taxable Construction Services for Sale of Buildings; Excludes Full Payment Received Post-Completion Certificate Issuance or Initial Occupation [Read Notification]
In notification number 15/2023 - Central Tax (Rate), the Central Board of Indirect Taxes and Customs (CBIC) has introduced changes to the definition of Taxable Construction Services for the sale of...
![CBIC Defines Taxable Construction Services for Sale of Buildings; Excludes Full Payment Received Post-Completion Certificate Issuance or Initial Occupation [Read Notification]](https://www.taxscan.in/wp-content/uploads/2023/10/CBIC-Defines-Taxable-Construction-Services-CBIC-Construction-Services-Sale-of-Buildings-Payment-Post-Completion-Certificate-Issuance-taxscan.jpg "CBIC Defines Taxable Construction Services for Sale of Buildings; Excludes Full Payment Received Post-Completion Certificate Issuance or Initial Occupation [Read Notification]")
Service Tax not Leviable on Advance Amount Received for Construction of commercial Building which in turn Returned : CESTAT [Read Order]
The Chennai bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that service tax not leviable on advance amount received for construction of commercial building which...
![Service Tax not Leviable on Advance Amount Received for Construction of commercial Building which in turn Returned : CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Service-Tax-Leviable-Advance-Amount-Received-Construction-commercial-Building-Returned-CESTAT-TAXSCAN.jpg "Service Tax not Leviable on Advance Amount Received for Construction of commercial Building which in turn Returned : CESTAT [Read Order]")
Services of Construction and Recarpeting of Commercial Complex Road to Rajasthan Housing Board attracts 18% GST: AAR [Read Order]
The Rajasthan Authority for Advance Ruling (AAR), held that the Services of Construction and Recarpeting of Commercial Complex Road to Rajasthan Housing Board attracts 18% GST. The Applicant, Om...
![Services of Construction and Recarpeting of Commercial Complex Road to Rajasthan Housing Board attracts 18% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Services-of-Construction-Construction-and-Recarpeting-Services-of-Construction-and-Recarpeting-Commercial-Complex-Road-Rajasthan-Housing-Board-GST-AAR-taxscan.jpg "Services of Construction and Recarpeting of Commercial Complex Road to Rajasthan Housing Board attracts 18% GST: AAR [Read Order]")
No Service Tax on Consideration received for Construction Services which are Composite in Nature: CESTAT [Read Order]
The Chennai bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that Service taxis not leviable on consideration received for construction services which are...
![No Service Tax on Consideration received for Construction Services which are Composite in Nature: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Service-Tax-Construction-Services-Construction-Composite-in-Nature-CESTAT-Customs-Excise-Taxscan-.jpg "No Service Tax on Consideration received for Construction Services which are Composite in Nature: CESTAT [Read Order]")
Additional ITC benefited in post GST period on 'Construction Services' not passed to the purchasers of Flat: NAA directs to re-investigate
The National Anti- Profiteering Authority (NAA), has found that additional ITC benefited in the post-GST period on ‘Construction Service’ not passed to the purchasers of the flat by the builder and...
