No Service Tax Leviable on Amount Collected as Advance Fee from Applicants for Membership of Club
The CESTAT, Bangalore in the case of M/s. Karnataka Golf Association v. The Commissioner of Service Tax and Another [Service…
Tag: DGCEI
No service tax on construction services for the period before June 1, 2007
The CESTAT, Kolkata held that the assessee was not liable to pay service tax on construction services for the period before June 1, 2007. As there is a composite contract wherein supply of materials is also involved, therefore, it merits classification as works contract service, which was not in service tax net prior to June 1, 2007.