https://www.taxtmi.com/caselaws?id=425929 The SC dismissed appeals challenging service tax levy on composite works contracts prior to Finance Act 2007. The Court held that before the 2007 amendment introducing Section 65(105)(zzzza), there was no charging provision for works contracts under Finance Act 1994. Following the binding precedent in Larsen and Toubro Limited, the Court ruled that service tax on indivisible/composite works contracts was not leviable until June 1, 2007, when the amendment took effect. The Court emphasized the doctrine of stare decisis and distinguished between state sales tax and central service tax powers in composite contracts. en-us Tue, 02 Aug 2022 00:00:00 +0530 Fri, 30 May 2025 16:22:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425929 The SC dismissed appeals challenging service tax levy on composite works contracts prior to Finance Act 2007. The Court held that before the 2007 amendment introducing Section 65(105)(zzzza), there was no charging provision for works contracts under Finance Act 1994. Following the binding precedent in Larsen and Toubro Limited, the Court ruled that service tax on indivisible/composite works contracts was not leviable until June 1, 2007, when the amendment took effect. The Court emphasized the doctrine of stare decisis and distinguished between state sales tax and central service tax powers in composite contracts. Case-Laws Service Tax Tue, 02 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425929