Bom HC: Summons Served through Mobiles are Valid under Sec 70(3) BNSS  ||  Delhi HC: Failed Relationship Cannot Be Criminalized as Rape  ||  SC: In Cases of Mutual Suicide Pact Surviving Partner Liable for Abetment  ||  SC: Section 27 Disclosure Outside Custody Inadmissible Evidence  ||  SC: Section 27 Disclosure Outside Custody Inadmissible Evidence  ||  SC: Lenient Sentence for Brutal Attack Set Aside  ||  SC: Criminal History Crucial in Bail Decisions  ||  SC: Casual Workers Can't be Denied Regularisation if Similar Daily Wagers were Regularised  ||  Supreme Court: Illegal Change of Land Use under Punjab Act Cannot be Legalised Later  ||  Allahabad High Court: Magistrate Must Consider Closure Report Even After Taking Cognizance    

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