Service tax cannot be levied on indivisible works contracts prior to 1st June, 2007: SC

CA Urvashi Porwal Brief of the Case In the case of Commissioner, Central Excise & Customs, Kerala Vs. M/s Larsen & Toubro Ltd., it was held by Supreme Court that service tax cannot be levied on indivisible works contracts prior to introduction, on 1st June, 2007. Brief Facts The present appeal is concerned with whether service tax can be levied on indivisible works contracts prior to the introduction, on 1st June, 2007, of the Finance Act, 2007 which expressly makes such works contracts liable to service tax. It all began with State of Madras v. Gannon Dunkerley &...