2019 (11) TMI 960 - HC - Service Tax

High Court: Pre-2007 Turnkey Projects Taxed Differently

The High Court of Calcutta held that the petitioner, who executed a works contract as a turnkey project before June 1, 2007, should be taxed under section ... Summary order. Listed for hearing on 22nd November, 2019. The High Court of Calcutta ruled that a petitioner executed a works contract as a turnkey project before June 1, 2007. The Finance Act, 2007 introduced section 65(105)(zzzza) for service tax, but the petitioner was taxed based on section 65(105)(zzd). The Supreme Court's judgment in Commissioner of Central Excise and Customs vs. Larsen and Toubro Limited supports the petitioner's challenge. Works contracts were made taxable under section 65(105)(zzzza), specifically mentioning turnkey projects. The hearing was adjourned to November 22, 2019.