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Case Law Details

Case Name : Nagarjuna Construction Co. Ltd. Vs. Government of India (Supreme Court of India)
Related Assessment Year :
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Composition Scheme for on-going works contract prior and post 1st July, 2012

We are sharing with you FAQ on Works Contract Composition scheme w.e.f 1st July, 2012 and analysis of an important recent judgment  of  the Hon’ble  Supreme Court in the case of  M/s Nagarjuna Construction Company Ltd. Versu

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4 Comments

  1. surya r says:

    Then what about Site preparation/ site formation (works under zzza) under works contract during 2014. What is the service tax component
    For non govt works.
    Kindly clarify at that time.
    Surya

  2. MADURAKAVI RADHAKRISHNAN says:

    Then what about Site preparation/ site formation (works under zzza) under works contract during 2014. What is the service tax component
    For non govt works.
    Kindly clarify at that time.
    M. Radhakrishnan

  3. KULSUM says:

    Dear Sir,

    I request you to kindly clarify my doubt with respect to the composition part.

    It is as follows

    The composition part on ongoing works contract on original contract is changed from 30% to 40%. Is this scheme changed from 1.4.2012 or from 1.7.2012???

    If the 40% scheme is applicable from jul 2012 then prior to that effective rate of Service tax is 12.36% on 30% of service tax?

    Kindly help me in this regards.

    Awaiting for your valuable reply.

    Thanks in advance.
    Kulsum.

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