Supreme Court · 2015 INSC 589 · Decided 20 August 2015
Commissioner, Central Excise & Customs, Kerala v. M/S Larsen & Toubro LTD.
- Court
- Supreme Court of India
- Citation
- 2015 INSC 589 · [2015] 8 S.C.R. 1046
- Case number
- CIVIL APPEAL No. 6770/2004
- Decided
- 20 August 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Constitution; Contract Act Section 23
Headnote
c Service tax (as introduced by Finance Act, 1994) - Whether leviable on indivisible works contract, prior to introduction of Finance Act, 2007 - Held: A works contract is a separate species of contract distinct from contracts of services simpliciter and need to be taxed separately service tax charging section itself must lay down with specificity that the levy of service tax can only be on works contract- 1994 Act lays down charge of tax only for the service tax simpliciter- It does not lay down charge or machinery to levy and assess service tax on indivisible composite
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