Service tax on works contract is leviable only from 1st June 2007

Total Environment Building Systems Pvt. Ltd. Vs Deputy Commissioner of Commercial Taxes & Ors. (Supreme Court)

Held that service tax on works contract is leviable only from 1st June 2007. Prior to that there was no concept of works contract under the Finance Act, 1994.

Facts-

The issue involved in the present group of appeals is, “whether, service tax could be levied on Composite Works Contracts prior to the introduction of the Finance Act, 2007, by which the Finance Act, 1994 came to be amended to introduce Section 65(105)(zzzza) pertaining to Works Contracts?”

Conclusion-

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