https://www.taxtmi.com/caselaws?id=388711 A turnkey works contract completed before 1 June 2007 was argued to fall outside service tax under the earlier entry in section 65(105)(zzd), because the Supreme Court in Larsen & Toubro held that, before that date, there was no mechanism to segregate material value from service value. It was further submitted that works contracts were specifically brought within service tax only by the insertion of section 65(105)(zzzza) with effect from 1 June 2007, and that turnkey projects were expressly covered in the explanation to that entry. The revenue sought adjournment because counsel was unavailable, and the matter was listed for orders. en-us Fri, 08 Nov 2019 00:00:00 +0530 Thu, 21 Nov 2019 11:26:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388711 A turnkey works contract completed before 1 June 2007 was argued to fall outside service tax under the earlier entry in section 65(105)(zzd), because the Supreme Court in Larsen & Toubro held that, before that date, there was no mechanism to segregate material value from service value. It was further submitted that works contracts were specifically brought within service tax only by the insertion of section 65(105)(zzzza) with effect from 1 June 2007, and that turnkey projects were expressly covered in the explanation to that entry. The revenue sought adjournment because counsel was unavailable, and the matter was listed for orders. Case-Laws Service Tax Fri, 08 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388711