https://www.taxtmi.com/caselaws?id=243343 The court upheld the constitutional validity of Sections 65(105)(zzd), 65(105)(zzq), and 65(105)(zzzh) of the Finance Act, 1994, confirming that service tax applies solely to the service component of composite contracts. It ruled that service tax could be imposed on works contracts and ready-mix concrete for the service element only. The petitioner's claim for a refund of service tax collected from September 2004 to May 2007 was dismissed, with the court emphasizing the need to address computation and assessment issues before the relevant authorities. en-us Thu, 09 Jan 2014 00:00:00 +0530 Thu, 11 Sep 2014 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243343 The court upheld the constitutional validity of Sections 65(105)(zzd), 65(105)(zzq), and 65(105)(zzzh) of the Finance Act, 1994, confirming that service tax applies solely to the service component of composite contracts. It ruled that service tax could be imposed on works contracts and ready-mix concrete for the service element only. The petitioner's claim for a refund of service tax collected from September 2004 to May 2007 was dismissed, with the court emphasizing the need to address computation and assessment issues before the relevant authorities. Case-Laws Service Tax Thu, 09 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243343