Gujarat HC Grants Bail to Marriage Bureau Owner, Finds No Link to Alleged ‘Looteri Dulhan’ Gang  ||  Calcutta HC: Minor’s Consent has No Mitigating Effect in POCSO Sexual Assault Cases  ||  Orissa HC Commutes Death Sentence, Says Emotion Cannot Override Established Law  ||  Calcutta HC: Street Vendors Act Protects Lawful Vending, Not Illegal Encroachments  ||  P&H HC: Courts Cannot Reveal Identities of Children in Conflict With Law in Court Records  ||  Bombay HC: Government Cannot Fix ‘Politically Convenient’ Election Dates sets Goa Poll Timeline  ||  SC: Major Port Trusts Liable for Customs Duty on Pilfered Goods under Customs Act  ||  Supreme Court: General Fraud Allegations Cannot Extend Limitation under Section 74 CGST Act  ||  SC: ‘No Coercive Steps’ Order Cannot Restrain Filing of Charge Sheet  ||  Chhattisgarh HC: Maintenance for Autistic Child May Continue Beyond 18 Until Self-Sufficient    

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