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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


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


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