For the period up to 31/05/2007, No service tax payable in respect of composite construction works contracts

Ganesh Narayan Sharma Vs C.C.E. & S.T. (CESTAT Delhi) I. The construction works executed by the appellant were rendered under composite contracts which involved both rendering of service as well as supply of goods and hence such contracts are in the nature of works contracts. The Hon’ble Supreme Court in the case of Larsen & Toubro reported at 2015 TIOL 187 SC-ST has held that ‘composite works contracts’ will be liable to service tax only w.e.f. 01/06/2007 when a separate entry was added in the statute for works contract under Section 65 (105) (zzzza) of the Finance Act, 1994. Ac...