https://www.taxtmi.com/caselaws?id=189180 Service tax liability on works contracts for civil construction depended on the statutory regime in force during the relevant period of execution. The 1 June 2007 introduction of service tax for certain works contracts applied to contracts completed after that date, while contracts finished before then were not taxable merely because payment was received later. Contracts awarded before 1 June 2007 but extending beyond that date, or awarded thereafter, had to be tested against the applicable law at the stage of execution. The later insertion of Section 65B(54) in 2012 did not displace the earlier taxable category already covered by the 2007 amendment. en-us Wed, 05 Dec 2012 00:00:00 +0530 Fri, 30 Dec 2016 12:33:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189180 Service tax liability on works contracts for civil construction depended on the statutory regime in force during the relevant period of execution. The 1 June 2007 introduction of service tax for certain works contracts applied to contracts completed after that date, while contracts finished before then were not taxable merely because payment was received later. Contracts awarded before 1 June 2007 but extending beyond that date, or awarded thereafter, had to be tested against the applicable law at the stage of execution. The later insertion of Section 65B(54) in 2012 did not displace the earlier taxable category already covered by the 2007 amendment. Case-Laws Central Excise Wed, 05 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189180