![Roasted Betel/Areca Nut classifiable as other Roasted Nuts & Seeds under Customs Tariff Act: Madras HC upholds Decision of CAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Roasted-Betel-Areca-Nut-Roasted-Nuts-Seeds-Customs-Tariff-Act-Madras-HC-Decision-CAAR-TAXSCAN.jpg "Roasted Betel/Areca Nut classifiable as other Roasted Nuts & Seeds under Customs Tariff Act: Madras HC upholds Decision of CAAR [Read Order]")
Roasted Betel/Areca Nut classifiable as other Roasted Nuts & Seeds under Customs Tariff Act: Madras HC upholds Decision of CAAR [Read Order]
The Madras High Court in a recent decision observed that Roasted Betel/Areca Nut classifiable as other Roasted Nuts & Seeds under Customs Tariff...
![Value of Raw materials not Added to Determine Service Tax when contract simpliciter uses Service of Commercial and Industrial Construction without supply of any Raw Materials:Â CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Value-Raw-materials-Service-Tax-contract-service-commercial-industrial-construction-CESTAT-TAXSCAN.jpeg "Value of Raw materials not Added to Determine Service Tax when contract simpliciter uses Service of Commercial and Industrial Construction without supply of any Raw Materials:Â CESTAT [Read Order]")
![Construction of Jetty for ICG as per MoU falls Under Work Contract as per CGST Act: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Construction-Jetty-ICG-MoU-Work-Contract-CGST-AAR-taxscan.jpeg "Construction of Jetty for ICG as per MoU falls Under Work Contract as per CGST Act: AAR [Read Order]")
![Service of Construction of Affordable Residential Apartments attracts 1.5% GST alongwith Deduction of 1/3rd of Total Supply Value: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Service-of-construction-Affordable-Residential-Apartments-Deduction-Supply-Value-AAR-taxscan.jpg "Service of Construction of Affordable Residential Apartments attracts 1.5% GST alongwith Deduction of 1/3rd of Total Supply Value: AAR [Read Order]")
Services Related to Construction of Roads to Government Authorities/Agencies: CESTAT Grants Service Tax Exemption [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), granted service tax exemption on services related to construction of roads to Government authorities/agencies. ...
![Services Related to Construction of Roads to Government Authorities/Agencies: CESTAT Grants Service Tax Exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Services-Related-to-Construction-of-Roads-Construction-of-RoadsGovernment-Authorities-Agencies-CESTAT-Grants-Service-Tax-Exemption-taxscan.jpg "Services Related to Construction of Roads to Government Authorities/Agencies: CESTAT Grants Service Tax Exemption [Read Order]")
Purchase made for Construction of Shed using Prefabricated Technology Not Eligible for ITC since Categorised under Immovable Property: AARÂ [Read Order]
The Telangana State Authority for Advance Ruling (TSAAR) has held that the inward supply made for the construction of a shed using Prefabricated Technology is not eligible for Input Tax Credit (ITC)...
![Purchase made for Construction of Shed using Prefabricated Technology Not Eligible for ITC since Categorised under Immovable Property: AARÂ [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Purchase-made-for-Construction-shed-property-Construction-of-shed-Construction-of-Immovable-property-AAR-TAXSCAN-1.jpg "Purchase made for Construction of Shed using Prefabricated Technology Not Eligible for ITC since Categorised under Immovable Property: AARÂ [Read Order]")
Direct Expense Incurred for Purchase of Construction Material shall not be Disallowed u/s 40A(3)of Income Tax Act: ITAT [Read Order]
The Delhi bench of Income Tax Appellate Tribunal (ITAT) has recently held that direct expenses incurred for the purchase of construction material should not be disallowed under Section 40A(3) of...
![Direct Expense Incurred for Purchase of Construction Material shall not be Disallowed u/s 40A(3)of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Direct-expense-Construction-Material-Purchase-of-Construction-Material-Direct-Expense-Incurred-for-Purchase-of-Construction-Material-Income-Tax-Act-ITAT-Income-Tax-taxscan.jpg "Direct Expense Incurred for Purchase of Construction Material shall not be Disallowed u/s 40A(3)of Income Tax Act: ITAT [Read Order]")
GST Applicable on Construction Costs, not on Undivided Share of Land used for Construction: Gujarat HCÂ [Read Order]
While entertaining the writ petition, the Gujarat High Court has ruled that land costs are not subject to Goods and Services Tax; rather, only the cost of building construction is subject to the tax....
![GST Applicable on Construction Costs, not on Undivided Share of Land used for Construction: Gujarat HCÂ [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/GST-Applicable-on-Construction-Costs-GST-Applicable-GST-Construction-Costs-Undivided-Share-of-Land-used-for-Construction-Undivided-Share-Undivided-Share-of-Land-Construction-Gujarat-High-Court-taxscan.jpg "GST Applicable on Construction Costs, not on Undivided Share of Land used for Construction: Gujarat HCÂ [Read Order]")
Demand of Tax Money in Name of Extremist Group: Tripura HC upholds denial of Discharge of Petitioners [Read Order]
The Tripura High Court has recently dismissed a criminal revision petition, upholding denial of discharge of the accused in a case where they were alleged to have demanded tax money in the name of an...
![Demand of Tax Money in Name of Extremist Group: Tripura HC upholds denial of Discharge of Petitioners [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Demand-of-Tax-Money-Name-of-Extremist-Group-Tripura-HC-upholds-denial-Discharge-of-Petitioners.jpg "Demand of Tax Money in Name of Extremist Group: Tripura HC upholds denial of Discharge of Petitioners [Read Order]")
15 years Delay in Construction of Chamber Block for Sales Tax Bar Association: Delhi HC Orders to Commence Construction [Read Order]
In a significant case, the Delhi High Court ordered to commence the construction of the Chamber Block of the Sales Tax Bar Association after 15 years of delay in construction. The building...
![15 years Delay in Construction of Chamber Block for Sales Tax Bar Association: Delhi HC Orders to Commence Construction [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/15-years-Delay-in-Construction-of-Chamber-Block-for-Sales-Tax-Bar-Association-Delhi-HC-Orders-to-Commence-Construction-TAX-SCAN.jpg "15 years Delay in Construction of Chamber Block for Sales Tax Bar Association: Delhi HC Orders to Commence Construction [Read Order]")
![Contract Works under General Construction Service attract 18% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Contract-Works-Contract-Works-under-General-Construction-General-Construction-Service-General-Construction-Service-attract-18-GST-Construction-AAR-Authority-For-Advance-Ruling-taxscan.jpg "Contract Works under General Construction Service attract 18% GST: AAR [Read Order]")