Supreme Court: No Service Tax on Indivisible Turnkey ATM Contracts Prior to 1 June 2007
Quick Summary
Court :
SUPREME COURT OF INDIA
Brief :
The Supreme Court has held that indivisible turnkey contracts for the supply, installation, and commissioning of ATMs could not be subjected to service tax under the category of "Commissioning or Installation" prior to 1 June 2007, as the Finance Act, 1994 did not authorize the splitting of composite contracts for taxation.
Citation :
CIVIL APPEAL NOS. 4708-4711 OF 2008
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1 Year PLAN
1999
(Excl. of GST ₹359)
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2 Years PLAN
3499
(Excl. of GST ₹629)
3 Months PLAN
999
(Excl. of GST ₹179)
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Mita Basak
Published in Service Tax
Views : 170
downloaded 73 times
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