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 assess service tax on indivisible composite works contracts prior to 1.06.2007, such levy cannot be held as valid.  This decision reverses position taken in GD builders [2013 [32] S.T.R. 673 (Del.)] case by Hon’ble Delhi high court.

To extend the thought further basis the above decision, it can be argued that services forming part of indivisible works contract other than those mentioned in the definition of works contract services in Finance Act, 1994 should not be taxable prior to introduction of negative list.

For query or help, contact: singh@carajput.com or call at 9555555480

Rajput Jain & Associates

Rajput Jain & Associates is a Chartered Accountants firm, with it's headquarter situated at New Delhi (the capital of India). The firm has been set up by a group of young, enthusiastic, highly skilled and motivated professionals who have taken experience from top consulting firms and are extensively experienced in their chosen fields has providing a wide array of Accounting, Auditing, Taxation, Assurance and Business advisory services to various clients and their stakeholders. Rajput jain & Associates, a professional firm, offers its clients a full range of services, To serve better and to bring bucket of services under one roof, the firm has merged with it various Chartered Accountancy firms pioneer in diversified fields. We have associates all over India in big cities. All our offices are well equipped with latest technological support with updated reference materials. We have a large team of professionals other than our Core Team members to meet the requirements of our prospective clients including the existing ones. However, considering our commitment towards high quality services to our clients, our team keeps on growing with more and more associates having strong professional background with good exposure in the related areas of responsibility.

Recent Posts

New GST Registration Guidelines from 1 November 2026

New GST Registration Guidelines from 1 November 2026 As per New GST Registration Guidelines from 1st Nov 2026 - As per Circular-No-257-03-2026… Read More

1 day ago

CSR Policy: Schedule VII & CSR Implementation Activities

CSR Policy: Activities under Schedule VII and CSR Implementation through Eligible Agencies The framework of Corporate Social Responsibility (CSR) under… Read More

5 days ago

CSR via Zero Coupon Zero Principal Instruments: Rule 4A

CSR through Zero Coupon Zero Principal (ZCZP) Instruments: Detailed Analysis of Rule 4A The Ministry of Corporate Affairs (MCA) introduced… Read More

5 days ago

CSR Compliance for Insurance Companies : Guidelines

CSR Compliance for Insurance Companies: Detailed Analysis of IRDAI Guidelines The Insurance Regulatory and Development Authority of India (IRDAI) has… Read More

5 days ago

SSE & Not-for-Profit Organizations: Detailed Explanation

Social Stock Exchange (SSE) & Not-for-Profit Organizations (NPOs): Detailed Explanation The Social Stock Exchange (SSE) is a dedicated platform created… Read More

5 days ago

SSE Eligibility, Registration, Fund Raising & Compliance

Social Stock Exchange (SSE): Eligibility, Registration, Fund Raising & Compliance Requirements The Social Stock Exchange (SSE) framework introduced by SEBI… Read More

5 days ago
Call Us Enquire Now