Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2018 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 1702 - DELHI HIGH COURTVires of Section 65(105) (zzd) and 65(39a) of the Finance Act, 1994 - constitutional scheme of the legislation for levy of service tax in India - Levy of service tax on indivisible works contracts prior to introduction of the Finance Act, 2007 - HELD THAT:- The law declared and ratio enunciated by the Supreme Court in the case of COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS M/S LARSEN & TOUBRO LTD. AND OTHERS [ 2015 (8) TMI 749 - SUPREME COURT ] is binding precedent as per Article 142 of the Constitution of India and would accordingly apply and bind the respondents’ authorities, where it was held that Works contract were not chargeable to service tax prior to 1.6.2007. We would allow the present writ petition in terms of the judgment of the Supreme Court in Larsen and Toubro Limited and hold that the impugned circulars and instructions to the contrary would have to be disregarded. Petition allowed.
|