SC: Filing a False FIR Alone does not Amount to Abetment of Suicide  ||  SC: Police Cannot Probe Offences under Pre-Conception & Pre-Natal Diagnostic Techniques Act  ||  SC: UP Gangsters Act Creates no Offence, Perpetuates Violence against Citizens  ||  SC: Caste Abuse in Private Space without Public Presence is not SC/ST Act Offence  ||  SC Reduces Judicial Service Practice Norm to 1 Year; Mandates Training & Clerkship  ||  SC: Wife’s Income does not Reduce Father’s Duty to Maintain Children  ||  SC: Government Cannot Revisit PSC Eligibility Decision When Service Rules Make it Final  ||  Allahabad HC: S.34 IPC Applies if Co-Accused Shares a ‘Functional Relationship’ with Offence  ||  P&H High Court: PSC Cannot Introduce Minimum Interview Marks After Medical Faculty Selection Begins  ||  MP HC: Comprehensive Insurance Doesn't Mean Unlimited Passenger Liability Without Terms    

Commissioner, Central Excise and Customs, Kerala and Ors. v. Larsen and Toubro Ltd. and Ors. - (Supreme Court) (20 Aug 2015)

No machinery in Finance Act, 1994 to levy and assess service tax on indivisible composite works contracts

MANU/SC/0887/2015

Service Tax

A composite works contract should be bifurcated and ascertained before being taxed, but the same is not provided for in the Finance Act, 1994. The Court held that the 'gross amount charged', under Section 67 of the Act, 1994 refers to the gross amount for the service provided, not the gross amount of the works contract as a whole from which various deductions have to be made to determine the service element.

Relevant : Section 67 Finance Act, 1994 Act State of Madras v. Gannon Dunkerley and Co. (Madras) Ltd. MANU/SC/0152/1958 Gannon Dunkerley and Co. and Ors. v. State of Rajasthan and Ors. MANU/SC/0437/1993 Jharkhand v. Voltas Ltd., East Singhbhum MANU/SC/2214/2007

Tags : SERVICE TAX   COMPOSITE CONTRACT   GROSS AMOUNT  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved