Representation by Jaiprakash Associates Limited, Noida, in terms of Judgement dated 14.02.2011 in W.P. No. 7705 of 2008 - Works Contract service in respect of construction of Dams, Tunnels, Road, Bridges etc

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....ent of Revenue (Central Board of Excise & Customs) ****                                                        &nbsp....

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....e (All) Director General of Central Excise Intelligence Director General of Audit & DGST Commissioners of Service Tax (All) Madam/Sir Subject: Representation by Jaiprakash Associates Limited, Noida, in terms of Judgement dated 14.02.2011 in W.P. No. 7705 of 2008 - regarding ********** The Works Contract service (WCS) in respect of construction of Dams, Tunnels, Road, Bridges e....

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....sification of taxable services shall be determined according to the terms of the sub-clauses (105) of section 65.  When for any reason, a taxable service is prima facie, classifiable under two or more sub-clauses of clause (105) of section 65, classification shall be effected under the sub-clause which provides the most specific description and not the sub-clauses that provide a more general ....

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....pective heads and not under WCS. (iii) Attention is also invited to CIRCULAR NO 96/7/2007-ST, dated 23^rd August, 2007 regarding clarification on technical issues relating to taxation of services under the Finance Act, 1994. The relevant portion is reproduced below,-   999.03/23.08.07 A taxable service provider outsources a part of the work by engaging another service provider, ge....