https://www.taxtmi.com/news?id=14898 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. en-us Thu, 20 Aug 2015 20:49:35 +0530 Fri, 21 Aug 2015 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=14898 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. News - Thu, 20 Aug 2015 20:49:35 +0530 https://www.taxtmi.com/news?id=14898