NCLAT: Can’t Dismiss Restoration App. if Filed in 30 Days from Date of Dismissal of Original App.  ||  Delhi HC: Communication between Parties through Whatsapp Constitute Valid Agreement  ||  Delhi HC Seeks Response from Govt. Over Penalties on Petrol Pumps Supplying Fuel to Old Vehicles  ||  Centre Notifies "Unified Waqf Management, Empowerment, Efficiency and Development Rules, 2025"  ||  Del. HC: Can’t Reject TM Owner’s Claim Merely because Defendant Could have Sought Removal of Mark  ||  Bombay HC: Cannot Treat Sole Director of OPC, Parallelly with Separate Legal Entity  ||  Delhi HC: Can Apply 'Family of Marks' Concept to Injunct Specific Marks  ||  HP HC: Can’t Set Aside Ex-Parte Decree for Mere Irregularity  ||  Cal. HC: Order by HC Bench Not Conferred With Determination by Roster is Void  ||  Calcutta HC: Purchase Order Including Arbitration Agreement to Prevail Over Tax Invoice Lacking it    

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 2025 - All Rights Reserved