Supreme Court Upholds Acquittal, Holds Investigating Officer Cannot Create Evidence  ||  Supreme Court: NDPS Prosecution Cannot Be Quashed Solely Over Co-Accused’s Disclosure  ||  SC: Tax Classification Depends on Goods' Form at Sale, not their End Use  ||  Delhi High Court: No Material Showing Delhi Police Compromised the 2020 Riots Probe  ||  Madras HC Suggests Mandatory Attachment of Properties Suspected to Be Proceeds of Corruption  ||  P&H High Court: Demolition After Lawyer Flagged Corruption Appears Aimed at Silencing Him  ||  Calcutta High Court: Contempt Proceedings Cannot Be Used to Challenge Orders or Attack Judges  ||  Orissa High Court: Marriage Need Not Be Preserved When the Relationship Has Substantially Eroded  ||  SC: CIRP Can Continue Despite Fraudulent Insolvency Plea That Triggered It  ||  Delhi HC: Senior Citizen May Seek Eviction of Daughter-in-Law for Ill-Treatment    

SC: Assessee to Pay Service Tax on Service Element; Sales Tax on Goods Transferred in Works Contract - (05 May 2023)

SERVICE TAX

Supreme Court has held that assessee has to pay service tax on the service element of the works contract and can claim CENVAT Credit only on the said amount, while he must pay sales tax on the goods transferred in works contract.

Tags : SUPREME COURT   SERVICE TAX   WORKS CONTRACT   SALES TAX  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved