Categories: GST (Goods and Services Tax)Indirect Tax

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.

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Tags: CCE &CV LARSEN &TUBROindivisible contractsservice tax on indivisible composite worksworks contract services in Finance Act 1994WORKS CONTRACT TAX (WCT)

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