works contract service

rooftop SPGS works contract GST
Case BriefsTribunals/Commissions/Regulatory Bodies

‘The appellate authority held that rooftop solar power generating systems remain ‘movable property’ where they can be dismantled and relocated without substantial damage and therefore cannot be classified as works contracts under Section 2(119), CGST Act.

works contract service
Case BriefsSupreme Court

As the service tax needs to be computed in terms of Rule 2A of the Service Tax (Determination of Value) Rules, 2006 and as the assessee has not opted for the composition scheme, the matter is remitted back to the CESTAT for re-computation of the demands.

Customs, Excise and Services Tax Appellate Tribunal
Case BriefsTribunals/Commissions/Regulatory Bodies

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The coram of Dilip Gupta (President) and P.V. Subba Rao (Technical Member) allowed the