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Service Tax - Highlights / Catch Notes

Home Highlights August 2022 Year 2022 This

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

Service Tax

August 4, 2022

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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