https://www.taxtmi.com/caselaws?id=250281 An indivisible works contract involving commercial or industrial construction, erection, installation or commissioning remained taxable under the service tax regime for the period before 01/06/2007 when it fell within the existing commercial or industrial construction service entry. The later introduction of the specific works contract service entry under the Finance Act, 1994 did not exclude taxation of such activity during the earlier period. The contrary view that no tax could apply before 01/06/2007 was held inconsistent with binding precedent, and the refund claim based on that premise was rejected. en-us Thu, 08 May 2014 00:00:00 +0530 Sat, 17 Jan 2015 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250281 An indivisible works contract involving commercial or industrial construction, erection, installation or commissioning remained taxable under the service tax regime for the period before 01/06/2007 when it fell within the existing commercial or industrial construction service entry. The later introduction of the specific works contract service entry under the Finance Act, 1994 did not exclude taxation of such activity during the earlier period. The contrary view that no tax could apply before 01/06/2007 was held inconsistent with binding precedent, and the refund claim based on that premise was rejected. Case-Laws Service Tax Thu, 08 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250281