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Posted By : Bijay 09-Jun-2016, 11:36:58
Please reply....
 
Posted By : Bijay 09-Jun-2016, 11:31:56
Then in case of each and every composite contract where goods and seervice cannot be ascertained, The Act or Rules itself should provide Valuation of service elemeent and goods for charging Service Tax and not through any Notification and circulars which state abatement etc for charging service Tax.
 
Posted By : Bijay 09-Jun-2016, 11:31:26
So Notifications and circulars do not have constitutional/Legal validity or backing. They are just to make compliance procedures easy and viable. Assessees follow whatever is beneficial to them. But if the Assessee wants to follow any Notifications /Circulars, can the Revenue deny that stating that the same has no constitutional validity?
 
Posted By : Bijay 09-Jun-2016, 11:31:04
Further what is the difference betweem "Construction services" and "Work Contract services" though both have same economic substances. I have seen that some builders/developers are following Construction services category and some are following Work Contract services category.
 
Posted By : Bijay 09-Jun-2016, 11:30:39
But Incase of Work Contract Service where Goods & Service cannot be apportioned, Rule 2A of the Service Tax (Determination of Value) Rules 2006 has provided the Valuattion of service element but that is not in the case of Construction services.
 
Posted By : Bijay 09-Jun-2016, 11:30:16
So if this is the case, then in case of Construction service what is the value of service (where servcie portion and goods portion cannot be apportioned and forget Land) on which ST is to charged?
 
Posted By : Bijay 09-Jun-2016, 11:29:41
What I understand is In case of Composite Contract (i.e. Construction service, Work Contract, REstaurant service etc.) the Act or the Rules itself ascertain the Value of Service out of Composite Contract to levy Service Tax. Simply the Notifications or Circular which give abated value (i.e. ST on 25% of total value in case of Construction Service including Land Value, 40% in case of work contract
 
Posted By : Bijay 09-Jun-2016, 11:29:14
So far as I understand from this Judement, Notification and Circulars (regarding abatement in this case) cannot be enforced until the same is provided in the statute itself or rules framed therein. but the construction service is taxable service and the buyer cannot absolve from his liability to pay service tax.
 
Posted By : Bijay 09-Jun-2016, 11:16:44
Is it applicable only for Contruction before 2012 or thereafter also?
 
Posted By : Bijay 09-Jun-2016, 11:15:17
Is it applicable only for Contruction before 2012 or thereafter also?
 
Posted By : Bijay 09-Jun-2016, 11:09:13
Is it applicable only for Contruction before 2012 or thereafter also?
 

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