https://www.taxtmi.com/highlights?id=55641 Works Contract Services - business of construction of buildings and civil structures for last several decades - The contention raised on behalf of the respondents that as the petitioner had voluntarily registered under the head of ‘commercial /industrial construction services’, the petitioner is liable to pay service tax, is not tenable as the petitioner cannot be held to be liable to pay service tax prior to 01.06.2007, where, it is not in dispute that the petitioner was rendering ‘works contract service’. - HC en-us Thu, 26 Nov 2020 10:25:06 +0530 Thu, 26 Nov 2020 10:25:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55641 Works Contract Services - business of construction of buildings and civil structures for last several decades - The contention raised on behalf of the respondents that as the petitioner had voluntarily registered under the head of ‘commercial /industrial construction services’, the petitioner is liable to pay service tax, is not tenable as the petitioner cannot be held to be liable to pay service tax prior to 01.06.2007, where, it is not in dispute that the petitioner was rendering ‘works contract service’. - HC Highlights Service Tax Thu, 26 Nov 2020 10:25:06 +0530 https://www.taxtmi.com/highlights?id=55641