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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Works contract taxability clarified: indivisible works contracts not taxable under pre-enactment service tax framework due to absence of valuation rules</h1> The Finance Act, 1994's definition of 'taxable service' and the services enumerated in Section 65(105) refer to service contracts simpliciter and do not cover composite indivisible works contracts; absent express statutory charge and valuation/assessment machinery for the service element of such contracts prior to the legislative amendment, the Act did not permit levy of service tax on indivisible works contracts.

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