2017 (2) TMI 1311

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.... Panda,Madhu Mohan Damodhar For the Appellant: Shri M. Karthikeyan, Advocate For the Respondent: Shri S. Govindarajan, AC (AR) ORDER Per D.N. Panda It is submission on behalf of the appellant that works contract not being taxable before 1.6.2007, in absence of express provision to tax the same prior to that date, appellant is not liable to service tax in respect of construction acti....

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....ords. 5. Law relating to levy of service tax on work contract was enacted with effect from 1.6.2007. Although theory of equivalence was enacted in section 67 of the Finance Act, 1994 with effect from 18.5.2006 to determine the value of the services involved in works contract, law relating to the levy of service tax on works contract was enacted with effect form 1.6.2007. According to section 67....