https://www.taxtmi.com/caselaws?id=389593 A composite works contract involving supply of materials and labour could not be bifurcated to levy service tax before works contract service was statutorily introduced. The HC followed binding precedent that such indivisible contracts became taxable only from 01.06.2007, so no service tax could be charged on the same composite activity for the earlier period. The Tribunal's view was accordingly upheld, confirming that liability arises only from the date the statutory charge comes into force. en-us Tue, 03 Dec 2019 00:00:00 +0530 Thu, 12 Dec 2019 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389593 A composite works contract involving supply of materials and labour could not be bifurcated to levy service tax before works contract service was statutorily introduced. The HC followed binding precedent that such indivisible contracts became taxable only from 01.06.2007, so no service tax could be charged on the same composite activity for the earlier period. The Tribunal's view was accordingly upheld, confirming that liability arises only from the date the statutory charge comes into force. Case-Laws Service Tax Tue, 03 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389593