Works Contract don’t fall under Section 65(105) of Finance Act: CESTAT affirms Tax Exemption [Read Order]

CESAT pointed out that as per section 65(105) of Finance Act the five taxable services would refer only to service contracts simpliciter and not to composite works contracts
By Amal Michael - On February 3, 2024 1:33 pm - 2 mins read
cestat chandigarh - CESTAT Ruling on Works Contract - Section 65(105) Finance Act - Tax Exemption for Works Contract - taxscan

The Chandigarh Bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) has held that no tax is liable on construction contracts executed prior to 1st June, 2007.The tax exemption is applicable not to providers of commercial or industrial construction serviceĀ  but to providers of works contract service. The assessee,H P Singh Chadha…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
Ā  ā‚¹2299 + GST for 1 year

Subscribe Now

Already a member? Log in here

Topics

taxscan-loader