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of <h1>Court Rules Service Elements in Contracts Taxable Before 2007 Amendment; Clarifies Section 65(105)(zzzza) Application.</h1> The legal issue involves determining whether components of a composite transaction, specifically those involving labor or services under a works contract, should be classified solely under Section 65(105)(zzzza) of the Finance Act, 1994, effective from June 1, 2007, or if they also fall under existing taxable services like Commercial or Industrial Construction Service, Construction of Complex Service, or Erection, Commissioning, or Installation Service. The ruling clarifies that service elements in such contracts are subject to service tax even before the 2007 amendment, indicating their inclusion under pre-existing service categories.
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