2015 (8) TMI 1583 - SCH - Service Tax

Works contract service - taxability of service component before 1.6.2007 - whether components of a composite transaction amounting to supply of labour/rendition of service(s) under a works contract ought to be classified only under Section 65(105)(zzzza) of the Finance Act 1994 (the Act) - it was held by majority that Service elements in a composite (works) contract (involving transfer of property in goods and rendition of services) where such services are classifiable under Commercial or Industrial Construction ; Construction of Complex or Erection Commissioning or Installation (as defined) are subject to levy of service tax even prior to (01.06.2007) insertion of sub-clause (zzzza) in Section 65(105) of the Finance Act 1994. HELD THAT - Issued notice.