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Service Tax - Highlights / Catch Notes

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Levy of Service Tax - Composite Works Contracts prior to the ...


Supreme Court Affirms No Service Tax on Composite Works Contracts Before Finance Act 2007 Amendment, Section 65(105)(zzzza.

August 4, 2022

Case Laws     Service Tax     SC

Levy of Service Tax - Composite Works Contracts prior to the introduction of the Finance Act, 2007, by which the Finance Act, 1994 came to be amended to introduce Section 65(105)(zzzza) pertaining to Works Contracts - The judgment in Larsen and Toubro Ltd. [2013 (9) TMI 853 - SUPREME COURT] has been correctly decided and does not call for a reconsideration insofar as the period prior to 1st June, 2007 is concerned - SC

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