Service Tax on Paryatak Bhavan: Supreme Court Says Composite Works Contracts Not Taxable as Construction Services Pre-June 2007.

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....Levy of service tax - construction service or not - construction of Paryatak Bhavan - It is, therefore, clear from the aforesaid judgment of the Supreme Court in Larsen & Toubro that a composite works contract cannot be taxed under ‘construction services’ under section 65(30a) or under ‘commercial or industrial construction service’ under section 65(25b) of the Finance Act, prior to 01.06.2007 as the scope is limited to cover contract of service simplicitor only - Even post 01.06.2007 service tax could not have been confirmed under ‘works contract’ service. - AT....