2021 (6) TMI 1051

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e contract - civil construction of materials supplied and labour - Contractors Association - aggrieved person or not - HELD THAT:- The Writ Petition was filed in the year 2010. Several developments took place with reference to the provisions of the amended Service Tax Act and now, the Goods and Services Tax Act, 2017 (GST Act) has replaced the Service Tax Act. In view of the developments, further .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (Senior Panel Counsel for IT) ORDER The ONGC Civil Contractors Association, Nagapattinam, represented by its Secretar,y filed a Writ of Declaration, declaring that Sections 65 (30a), 65(105) (zzq), 66 and 67 of Chapter V of Finance Act, 1994 are unconstitutional, in so far as, they attempt to levy service tax on composite contract of civil construction of materials supplied and labour in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X