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ECS Subject-wise List of Service Tax cases
Composite Works Contract

S No Citation Name of the Party Subject Heading
1 2015(1) ECS (1) (Tri-Del) M/s Larsen and Toubro Limited Service elements in a composite (works) contract (involving transfer of property in goods and rendition of services), where such services are classifiable under "Commercial or Industrial Construction"; "Construction of Complex" or "Erection, Commissioning or Installation" (as defined), are subject to levy of service tax even prior to (01.07.2007) insertion of sub-clause (zzzza) in Section 65(105) of the Finance Act, 1994.