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HomeIndirect TaxesService Tax Not Leviable on Composite Works Contracts Prior to 1 June...

Service Tax Not Leviable on Composite Works Contracts Prior to 1 June 2007: Telangana High Court 

Indirect Taxes

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By Mariya Paliwala
Telangana HC

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The Telangana High Court has held that service tax could not be levied on composite works contracts prior to the introduction of specific statutory provisions in 2007. The bench of Justice P.Sam Koshy and Justice Narsing Rao Nandikonda  has observed that prior to 1 June 2007, the Finance Act, 1994 did not contain provisions enabling…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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