2019 (11) TMI 960 - HC - Service Tax

Levy of service tax - works contract as a turnkey project - SCN imposes liability upon his client to pay service tax based on prior entry in section 65 (105) (zzd) - HELD THAT - List under heading For Orders on 22nd November, 2019.

Summary

The High Court of Calcutta ruled that a petitioner executed a works contract as a turnkey project before June 1, 2007. The Finance Act, 2007 introduced section 65(105)(zzzza) for service tax, but the petitioner was taxed based on section 65(105)(zzd). The Supreme Court's judgment in Commissioner of Central Excise and Customs vs. Larsen and Toubro Limited supports the petitioner's challenge. Works contracts were made taxable under section 65(105)(zzzza), specifically mentioning turnkey projects. The hearing was adjourned to November 22, 2019.