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

Prevention of Sexual Harassment at Workplace & Compliance

Prevention of Sexual Harassment at the Workplace: Beyond Compliance Towards a Culture of Dignity and Respect Introduction The workplace has… Read More

19 hours ago

Who required to be registered with FIU-IND

Who Needs to Register with FIU-IND? The Financial Intelligence Unit-India (FIU-IND) is the government agency responsible for monitoring and preventing… Read More

2 days ago

Revision & Rectification Provision under IT Act 2025 vs 1961

Revision & Rectification Provisions under the Income-tax Act, 2025 vs the Income-tax Act, 1961 Understanding the Key Changes in Revision… Read More

3 days ago

DPDP Act, 2023: 7 Major Penalty Areas Business Should Know

DPDP Act, 2023: 7 Major Penalty Areas Every Business Should Know The Digital Personal Data Protection Act, 2023, marks a… Read More

4 days ago

Tax Audit Reporting Changes in Form 3CD for FY 2025-26

Tax Audit Reporting Changes in Form 3CD for FY 2025-26 (AY 2026-27): What Auditors Need to Know The Income Tax… Read More

4 days ago

How to Bring Fantasy Worlds to Life Through Video

How to Bring Fantasy Worlds to Life Through Video What separates a fantasy world that feels authentic from one that… Read More

5 days ago
Call Us Enquire Now