No Service tax can be levied on indivisible Works Contracts prior to June 1, 2007

Last updated: 24 August 2015

Court :
Supreme Court

Brief :
The Hon’ble Apex Court after elaborate discussion of the various provisions and judicial pronouncements held as under: I). A plain reading of the judgment in the case of Gannon Dunkerley and Company and Others Vs. State of Rajasthan and Others [2002-TIOL-103-SC-CT-CB], clearly and unmistakably holds that unless the splitting of an indivisible Works Contract is done taking into account the eight heads of deduction, the charge to tax that would be made would otherwise contain, apart from other things, the entire cost of establishment, other expenses, and profit earned by the contractor and would transgress into forbidden territory namely into portion of such cost, expenses and profit as would be attributable in the Works contract to the transfer of property in goods in such contract

Citation :
Commissioner of Central Excise and Customs, Kerala and Others Vs. Larsen and Toubro Ltd. and Others [2015-TIOL-187-SC-ST] 

Daily Limit Reached

You have reached your daily limit of 2 Free Judgements

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?
  • No Ads
  • WhatsApp Broadcasts
  • Daily E-Newsletter
  • Unlimited Judgements Access
BEST VALUE
2 YEAR PLAN
3,499
(Inclusive of GST)
1 YEAR PLAN
1,999
(Inclusive of GST)
View all CCI PRO benfits

Already a PRO member? Login here for an ad-free experience.

 

Bimal Jain
Published in Service Tax
Views : 2733
Share Report Abuse
Comments


Recent Judgments :

  1. Typographical Error in the SCN Cannot Be a Shield for the Assessee Who Participated in the Proceedings Without Raising Any Objection
  2. Penalty on partners under Section 122(1A) of the CGST Act upheld where complicity in fake invoicing and hawala-linked ITC fraud stands established
  3. Forest Development Tax Demand, Collection and Refund Subject to Final Outcome of Pending Cases
  4. SC : Extended Limitation Cannot Be Invoked Where Department Was Aware of Valuation Facts
  5. SC : Selling Shares While in Possession of UPSI Constitutes Insider Trading Even if No Profit Is Made
  6. SC : Laser Imagers Compatible with Machines Under Different Tariff Headings Classifiable Under CTH 9033
  7. Education Consultancy Services to Foreign Universities Not Intermediary Services; Refund of IGST on Export of Services Allowed
  8. Penalty Cannot Be Confirmed Beyond What is Specified in Statutory Form GST DRC-01
  9. Non-Supply of Field Visit Report Vitiates Rejection of Revocation Application
  10. Alternative Remedy before GSTAT to be Exhausted Despite Allegation that Adjudication Travelled Beyond SCN

View More Judgments »


Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Pro Member Dilip Dilip Pro Member R B PetheR B PethePro Member Fahima MalikFahima MalikPro Member RAJEEV SHARMARAJEEV SHARMAPro Member Samruddhi AgrawalSamruddhi Agrawal
Subscribe to Pro
Join an elite circle of professionals

Browse by Category