Works Contract don’t fall under Section 65(105) of Finance Act: CESTAT affirms Tax Exemption [Read Order]

CESAT pointed out that as per section 65(105) of Finance Act the five taxable services would refer only to service contracts simpliciter and not to composite works contracts

By Amal Michael - On February 3, 2024 1:33 pm - 2 mins read

cestat chandigarh - CESTAT Ruling on Works Contract - Section 65(105) Finance Act - Tax Exemption for Works Contract - taxscan

The Chandigarh Bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) has held that no tax is liable on construction contracts executed prior to 1st June, 2007.The tax exemption is applicable not to providers of commercial or industrial construction service but to providers of works contract service. The assessee,H P Singh Chadha…

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