TMI Blog2019 (12) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... act was a composite contract, found by the fact-finding Authority and law has been subsequently declared. Petition disposed off. - W. P. 13148 (W) of 2012 - - - Dated:- 22-11-2019 - Arindam Sinha, J. Mr. Mohammed Shaffiq Mr. P. Purushotham Mr. Avra Mazumder for petitioner Mr. Amitabrata Roy Ms. Aishwariya Rajyashree for respondent ORDER Chall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nation to the entry, turnkey project finds specific mention. Hence, impugned order is liable to be set aside on adjudication, petitioner s contract was a works contract on turnkey project, covered by entry (zzzza) in section 65(105). Mr. Roy, learned advocate appears on behalf of Revenue and submits, this judgment was not before the Authority when impugned order was made. Hence, it is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods transferred in the execution of the works contract. This not having been done by the Finance Act, 1994, it is clear that any charge to tax under the five heads in section 65(105) noticed above would only be of service contracts simpliciter and not composite indivisible works contracts. Petitioner has relied on following expression in impugned order. Thus as per the pre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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