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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Simplified Service Tax Payment for Works Contracts under Rules from Finance Act 1994, Effective June 2007</h1> The Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007, established under the authority of sections 93 and 94 of the Finance Act, 1994, are designed to regulate the payment of service tax on works contracts. These rules, officially notified as Notification No. 32/2007-Service Tax on May 22, 2007, are effective from June 1, 2007. They provide a framework for the composition scheme, offering a simplified tax payment method for service providers engaged in works contracts.
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