Supreme Court · 2022 INSC 780 · Decided 2 August 2022
M/S. Total Environment Building Systems PVT. LTD v. The Deputy Commissioner of Commercial Taxes & Ors
- Court
- Supreme Court of India
- Citation
- 2022 INSC 780 · [2022] 17 S.C.R. 883
- Case number
- CIVIL APPEAL No. 8673/2013
- Decided
- 2 August 2022
- Bench
- M.R. SHAH, B.V. NAGARATHNA (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
Finance Act, 1994: s. 65(105) (zzzze)(as amended) - Works contract - Composite Works Contract - Levy of service tax - Issue as regards the levy of service tax on Composite Works Contracts prior to the introduction of the which the Finance Act, 1994 came to amended to introduce s. 65(105) (zzzze) pertaining to Works Contract - Held: For the period prior to introduction of Finance Act, 2007, service tax was not leviable under Finance Act, 1994 on indivisible works contracts - Binding decision of the
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