2026 (7) TMI 1512

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....the 1st respondent, Electricity Board, evidenced by Exts. P1, P2 and P3. Ext.P1 work order is dated 31.5.2017, Ext.P2 is dated 03.8.2017, and Ext.P3 is dated 30.8.2018. Even though the official date of commencement of work in respect of Ext.P1 is 31.5.2017, going by Ext.P4, the actual date of commencement of work is 25.8.2017. While so, the tax regime in India changed, and the Value Added Tax (for short "VAT") and Service Tax were replaced by a single tax, namely Goods and Services Tax (for short "GST"), which commenced its operation on 1.7.2017. Therefore, it is the contention of the petitioner that on and from 1.7.2017, all works executed would have to be governed by the provisions of the Goods and Services Tax (GST) Act, 2017, and no tax....

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....emit GST vested with the contractor. The respondents, therefore, submit that the petitioner cannot simultaneously claim release of work contract tax and Service Tax, as the GST component has already been added and disbursed to the petitioner. 4. The respondents have drawn my attention to Ext.R1(b) series, which are the bills paid to the petitioner. According to the learned counsel for the respondents, from out of the total bill amount, the amount equal to the tax liability under work contract tax and Service Tax was deducted, and on the amount so arrived at, 18% GST was added, and the total value of the work was thereafter determined. Payments were released after effecting the agreed deductions, and therefore, the contention of the petit....