Indivisible composite works contracts are not chargeable to Service tax prior to June 2007
Court :
Supreme Court of India
Brief :
The Hon'ble Supreme Court of India in the matter of M/s. Total Environment Building Systems Pvt. Ltd. v. The Deputy Commissioner of Commercial Taxes & Ors.[CIVIL APPEAL NOS. 8673-8684 OF 2013 dated August 02,2022] upheld the decision of the Commissioner, Central Excise and Customs, Kerala vs. Larsen and Toubro Limited, (2016) 1 SCC 170 ("the Larsen and Toubro Ltd") need not to be reviewed and stated that no service tax to be levied on Composite Works Contracts prior to the introduction of the Finance Act, 2007 ("the Finance Act").
Citation :
CIVIL APPEAL NOS. 8673-8684 OF 2013 dated August 02,2022
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Bimal Jain
Published in Service Tax
Views : 247
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