SC: Service Tax on Composite Work Contracts Not Leviable Prior to 2007 Amendment to Finance Act 1994 - 03.08.2022

Supreme Court has held that service tax could not be levied on composite works contracts prior to the introduction of the Finance Act, 2007, which by amending the Finance Act, 1994 had introduced Section 65(105)(zzzza) defining works contracts.

Tags : Supreme Court Service Tax Composite Work

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