construction service

Changing of law through issuance of circulars

Till today the law on the subject of repairing and maintenance of roads and other infrastructural facilities was clear in the minds of all stakeholders (barring a few service tax commissionerates). There was this discussion that maintenance and/or repairing of roads may be a taxable activity, but a conclusive view came across from most corners that no such taxing is possible because the law itself was clear enough.
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Service Tax – Sale of flats is no service and so no Service Tax is payable

The petitioners, is a private limited company, engaged in the business of development and sale of immovable property, i.e., real estate, have impugned a notice, dated March 6, 2006 issued by respondent Superintendent of Central Excise, whereby the petitioner-company has been asked to get itself registered under section 69 of the Finance Act, 1994 inasmuch as the petitioner-company has been providing commercial or industrial construction service/construction of complex se..
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