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Service Tax - Highlights / Catch Notes

Home Highlights August 2015 Year 2015 This

Works Contract - Levy of service tax prior to 1.6.2007 - Whether ...


Supreme Court Rules No Service Tax on Indivisible Works Contracts Before June 1, 2007, Due to Finance Act Changes.

August 20, 2015

Case Laws     Service Tax     SC

Works Contract - Levy of service tax prior to 1.6.2007 - Whether service tax can be levied on indivisible works contracts prior to the introduction, on 1st June, 2007, of the Finance Act, 2007 which expressly makes such works contracts liable to service tax. - Held No - SC

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