https://www.taxtmi.com/caselaws?id=282198 The Supreme Court held that the challenged notifications and circulars under the Finance Act, 1994, regarding service tax levy on contractors were ultra vires. Relying on the precedent set in Commissioner, Central Excise and Customs, Kerala vs. Larsen and Toubro Limited, the Court clarified that the Finance Act, 1994, did not provide for taxing indivisible composite works contracts. The High Court deemed the impugned circulars and instructions irrelevant, directing adherence to the Supreme Court's decision. The writ petition was allowed, granting members of the petitioner association the right to rely on the Larsen and Toubro Limited judgment. en-us Mon, 15 Oct 2018 00:00:00 +0530 Tue, 27 Aug 2019 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282198 The Supreme Court held that the challenged notifications and circulars under the Finance Act, 1994, regarding service tax levy on contractors were ultra vires. Relying on the precedent set in Commissioner, Central Excise and Customs, Kerala vs. Larsen and Toubro Limited, the Court clarified that the Finance Act, 1994, did not provide for taxing indivisible composite works contracts. The High Court deemed the impugned circulars and instructions irrelevant, directing adherence to the Supreme Court's decision. The writ petition was allowed, granting members of the petitioner association the right to rely on the Larsen and Toubro Limited judgment. Case-Laws Service Tax Mon, 15 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282198