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1 - 8 of 8 (0.41 seconds)Suresh Kumar Bansal vs Union Of India & Ors. on 3 June, 2016
In the case of Suresh Kumar Bansal and Ors. Vs. Union of India,
the Hon‟ble Delhi High Court vide judgement dated 03.06.2016 has held
that no service tax shall be levied on composite contracts. The relevant
paragraph in the said judgement dated 3rd June, 2016 is extracted herein
below:-
The Finance Act, 2017
Section 66 in Finance Act, 1999 [Entire Act]
Section 83 in Finance Act, 1999 [Entire Act]
Section 105 in Finance Act, 1999 [Entire Act]
Finance Act, 1999
Commnr.,Central Excise & Customs, ... vs M/S. Larsen & Toubro Ltd on 20 August, 2015
11. From a plain reading of the Section 65(105)(zzzh), it is evident that
there is no legal mandate to bifurcate the elements of a composite contract
as to service component and material component and /or land component
and thus, in absence of such mandate, the value of a composite contract
cannot be disintegrated for the purpose of service tax levy as held by the
Hon‟ble Supreme Court in the case of Commissioner of Central Excise &
Customs Vs. Larsen and Toubro Limited - 2015 (39) STR 0913 (SC).
12 Accordingly, I hold that in spite of retrospective amendment in Rule 2
A of the Service Tax (Determination of Value) Rules, 2006, service tax
cannot be charged for the services defined under Section 65(105)(zzzh).
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