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2011 (7) TMI 545 - HC - Service TaxWorks contract service - service tax liabity - Held that:- There was no charging section for the levy of tax on works contract service, prior to 1.6.2007. Therefore, the entire tax demand made by the first respondent for the period, prior to 1.6.2007, cannot be sustained and as such, the petitioner is entitled to total waiver of pre-deposit of the tax, the penalty and the interest - As decided in C.S.T., Bangalore Vs. Turbotech Precision Engineering Private Limited [2010 (4) TMI 344 - KARNATAKA HIGH COURT] that works contract service is liable to tax, under the provisions of Finance Act, 1994, only with effect from 1.6.2007, and the said judgment is binding on the second respondent appellate tribunal - The writ petition is ordered accordingly.
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