2008 (4) TMI 203 - HC - Service Tax

Applicability of Service tax on Works Contract - Appellant sought to declare the circular no. 98/1/2008 St dated 4-1-2008 ultra virus the Finance Act, 1994. In the circular it is said that contracts executed prior to 1.6.2006 shall be taxable under the old respective categories. Appellant wants to pay tax on the works contract under the new provision 65(105)(zzzza) - HC has granted interim relief to the petitioner to pay service tax under new category subject to further orders.

Summary

The High Court of Andhra Pradesh directed the petitioner to pay service tax under Section 65(105)(zzzza) of Finance Act, 2007 for works contracts entered into before 01-06-2007 but executed after that date.