Supreme Court · 2012 INSC 516 · Decided 9 November 2012
M/S. Nagarjuna CONSTN. CO. LTD. v. Government of India & ANR.
- Court
- Supreme Court of India
- Citation
- 2012 INSC 516 · [2012] 10 S.C.R. 1064
- Case number
- CIVIL APPEAL No. 7933/2012
- Decided
- 9 November 2012
- Bench
- D.K. JAIN, ANIL R. DAVE (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Taxation - Service Tax - On works contract - Assessee paying service tax prior to 1.6.2007 under the categories C falling under Clauses (zzd), (zzq) and (zzzh) of s. 65 (105) of Finance Act, 1994 -Amendment of s. 65 (105) w.e.f. 1.6.2007 introducing clause (zzzza) - Works Contracts Rules, an option for Composition Scheme @ 2% of the gross amount charged on the works contract - Circular o No. 981112008- ST dated 4.1.2008 clarified rule 3(3) of 2007 Rules whereby the assessee who had already paid tax under the old provisions i.e. prior to 1.6.2007, was not entitled to the Scheme
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