https://www.taxtmi.com/caselaws?id=378564 Service tax was not leviable on a composite, indivisible works contract for the period prior to 1.6.2007 because the value of goods and construction services could not be separately bifurcated before the statutory amendment. Relying on Larsen & Toubro Ltd., the HC held that the Tribunal was in deleting the demand for that pre-amendment period, as the levy could not be applied retrospectively to such composite contracts. Finding no illegality or perversity in the Tribunal's view, the Court held that no substantial question of law arose and the demand up to 1.6.2007 was unsustainable. en-us Tue, 15 Jan 2019 00:00:00 +0530 Mon, 26 Aug 2019 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378564 Service tax was not leviable on a composite, indivisible works contract for the period prior to 1.6.2007 because the value of goods and construction services could not be separately bifurcated before the statutory amendment. Relying on Larsen & Toubro Ltd., the HC held that the Tribunal was in deleting the demand for that pre-amendment period, as the levy could not be applied retrospectively to such composite contracts. Finding no illegality or perversity in the Tribunal's view, the Court held that no substantial question of law arose and the demand up to 1.6.2007 was unsustainable. Case-Laws Service Tax Tue, 15 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378564