works contract tax in case of cce & c v larsen & tubro
WORKS CONTRACT TAX (WCT) IN THE CASE OF CCE &CV LARSEN &TUBRO (SUPREME COURT) The Apex court has held that Service Tax cannot be levied on indivisible contracts prior to the introduction of works contract services vide Finance Act, 2007. The decision observed that since Finance Act laid down no charge or machinery to levy and …