Calcutta HC: Cannot Deny Electricity Solely on Ground of Not Furnishing Ownership  ||  Madras HC: Cannot Hold Protests at Whim and Fancies  ||  Bombay HC: March of Development in Mumbai Cannot Trample Heritage Structures  ||  P&H HC: Seriousness of Offence of Drug Trafficking Can’t Trample Constitutional Safeguards  ||  Bombay HC: Cannot Deny ‘Right to Life’ to Accused who is in Custody  ||  Ker HC: Action Must be Taken against Private Nursing Colleges Not Paying Teachers as per Regulations  ||  Kerala HC: Can Make IRCTC Responsible for Managing Waste in Railway Stations  ||  J&K HC: Magistrate Can Revoke Orders or Drop Proceedings if No Case is Made Out  ||  Kerala HC Directs Placing of Draft Guidelines for Dealing With Snake Bites in Schools  ||  J&K HC: Cannot Equate Irregular Appointments with Illegal Appointments    

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