Case Law Details
Case Name : Commissioner of Central Excise and Customs, Kerala and Others Vs Larsen and Toubro Ltd. And Others (Supreme Court of India)
Related Assessment Year :
Courts :
Supreme Court of India
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CA Bimal Jain
We are sharing with you an important judgement of the Hon’ble Supreme Court in the case of Commissioner of Central Excise and Customs, Kerala and Others Vs. Larsen and Toubro Ltd. and Others , Date of Decision-20.08.2015, CIVIL APPEAL NO. 6770 OF 2004 on the following issue:
Issue:
Whether Service tax can be levied on indivisible Works Contracts prior to its introduction on June 1, 2007?
Facts & Background:
In the case of Larsen and Toubro Ltd, Kehems Engg Pvt Ltd Vs. CST, Delhi/ CCE & ST, Indore/ CCE/ Rajkot and CCE & ST, Indore Vs. Kehems Engineering Pvt Ltd. [...
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Author Bio
Does that mean to say no service tax can be levied even on (1) Commercial and Industrial Construction Service, (2) Construction of Complex service, and (3) Erection Commissioning & Installation Service prior to 01.07.2007 ?
Thanks for the update.
Very useful.