Service Tax not leviable on Composite Works Contract Prior to 2007: Supreme Court upholds Verdict in Larsen and Toubro Ltd [Read Judgment]

Service Tax - Composite Works Contract - Supreme Court - Larsen and Toubro Ltd - taxscan

While upholding its earlier verdict in Larsen and Toubro Ltd, a two-judge bench comprising Justice M.R. Shah and Justice B.V Nagarathna observed that service tax cannot be levied on the composite works contract prior to the amendment made to the Finance Act, 1994 by insertion of the definition of works contract as under clause (zzzza). A…

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