Just a moment...

Top
FeedbackReport
×

By creating an account you can:

Logo TaxTMI
>
Feedback/Report an Error
Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
Situ: ?
State Name or City name of the Court
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
From Date: ?
Date of order
To Date:
TMI Citation:
Year
  • Year
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
By Case ID:

When case Id is present, search is done only for this

Sort By: ?
Even if Sort by Date is selected, exact match will be shown on the top.
RelevanceDate
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        Showing Results for : Reset Filters
        Case ID :

        📋
        Contents
        Note

        Note

        Note

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        <h1>Road Construction for Non-Commercial Use Exempt Under Notification 24/2009-ST; Penalties Applied for Tax Defaults</h1> <h3>Shri S.R. Karthik Versus Commissioner of GST and Central Excise, Tirunelveli</h3> Shri S.R. Karthik Versus Commissioner of GST and Central Excise, Tirunelveli - TMI 1. ISSUES:1.1 Whether activities carried out fall within taxable 'Works Contract Service' or other taxable services (including 'Site formation and clearance, excavation and earthmoving and demolition Service', 'Supply of Tangible Goods Service', 'Man Power Recruitment or Supply Agency Service' and 'Cleaning service') under the erstwhile Sec.66 / present Sec.66B of the Finance Act?1.2 Whether construction or maintenance of roads (public or private) is excluded from the levy of service tax and/or covered by Notification No.24/2009-ST and retrospective amendment (Section 97) such that demands cannot be sustained?1.3 Whether construction services rendered to educational institutions, hospitals and other charitable/non'profit entities are taxable where the recipients charge fees, and whether exemption applies irrespective of Section 12A/12AA registration?1.4 Whether the extended period of limitation under the proviso to Section 73(1) of the Finance Act is invokable where returns were not filed, service tax was collected from recipients but not deposited, and there is alleged suppression or mala fides?1.5 Whether Section 73A (obligation to pay amounts 'collected' as service tax) applies where tax is collected from recipients and not deposited, and whether penalties under Sections 76, 77 and 78 are imposable?1.6 Whether other specified activities (cleaning, manpower supply, supply of tangible goods, single residential units below threshold) are taxable or exempt under the statutory definitions and notifications.2. RULINGS / HOLDINGS:2.1 On classification of road works: The demand confirmed in respect of roads cannot sustain; 'Construction of roads whether for public or private use is exempted from payment of service tax.' The exclusion of roads from the statutory definition of commercial/industrial construction is dispositive.2.2 On industrial/commercial construction: Construction of buildings and civil structures for industrial establishments are chargeable to service tax under 'Works Contract Service' since there is transfer of property in goods involved and such works are 'primarily for the purposes of commerce or industry'.2.3 On construction for educational institutions and hospitals run by trusts/charities: Exemption is available; constructions 'used, or to be used' for educational, religious, charitable, health, sanitation or philanthropic purposes and not for purpose of profit are not taxable, and the exemption applies 'whether the trusts and charities are registered or not under Section 12A / 12AA of the Income Tax Act, 1961'.2.4 On maintenance/repair of roads: Management, maintenance or repair of roads is exempt under Notification No.24/2009'ST and the retrospective amendment (Section 97) is applicable, so the demand for such services is to be set aside.2.5 On other services not contested: Demands for cleaning service, manpower supply service, supply of tangible goods service and certain other works contract activities held in the impugned order are upheld as taxable and are not disturbed.2.6 On extended period and collected tax: Invocation of the proviso to Section 73(1) for the extended five'year period is justified where there is non'filing of returns, collection of service tax from recipients and retention without deposit, and Section 73A applies since amounts 'collected' must be paid 'forthwith' to the Government; such conduct supports extended period and penalties.2.7 On penalty quantification and remand: Penalty issues will be decided based on the quantum of service tax evaded, and the matter is remanded for determination of tax liability, interest and penalty after detailed verification of scope of works and amounts.3. RATIONALE:3.1 Statutory framework applied includes definitions and provisions in the Finance Act: the declared service concept (Section 66E(h)), the definitions of 'Works Contract' and 'Works contract service' (Section 65(105)(zzzza) / Section 65B), and the definition of 'commercial or industrial construction' (Section 65(25b)). The service definition (post'1 July 2012) under Section 65(44) and interpretation provisions were also considered.3.2 Exclusions and notifications relied upon include Notification No.24/2009'ST (exemption for management, maintenance or repair of roads) and the retrospective effect given by Section 97 (Finance Act, 2012) for periods from 16.06.2005; Notification No.17/2005'S.T. and circulars (CBIC Circular No. 80/10/2004 and Circular No.86/4/2006) informing the test of whether a structure is 'used, or to be used' for commerce or industry were applied.3.3 On roads: A 'bare reading of the statutory provisions' shows roads are specifically excluded from works contract/ commercial construction definitions, and the tribunal followed prior judicial determinations that this exclusion does not distinguish between public or private roads; therefore, road construction/repair falls outside levy.3.4 On educational/charitable recipients: The tribunal applied the test embodied in the circulars and statute that taxability depends on whether the building is 'used, or to be used' 'primarily for the purposes of commerce or industry'; mere collection of fees does not ipso facto render an institution a commercial concern unless surplus is diverted from charitable objectives.3.5 On industrial constructions: Where the contract involves transfer of property in goods and the purpose is 'primarily for the purposes of commerce or industry', such works are within the statutory definition of 'Works Contract Service' and attract service tax.3.6 On collection and deposit obligations: Section 73A imposes an immediate obligation to pay amounts collected as service tax 'forthwith' to Government; retention after collection constitutes conduct supporting invocation of the proviso to Section 73(1) and sustains penalties where wilful non'deposit, suppression or mala fide intent is established.3.7 On concurrent invocation of remedies: The tribunal held Section 73A and the proviso to Section 73(1) can be invoked simultaneously-Section 73A for collected amounts not deposited and the proviso to Section 73(1) where deliberate non'payment/non'filing and concealment justify extended limitation.3.8 On scope of remand and verification: Determination of taxability of individual bill items (e.g., retaining walls, ramps, culverts, lorry yards, site preparation, kiln maintenance, hire charges) requires detailed examination of scope of work, contractual terms and whether activity is repair/maintenance, supply of goods, or works contract; quantum, interest and penalties to be computed on remand in light of these legal conclusions.

        Topics

        ActsIncome Tax
        No Records Found