Supreme Court of India
M/s. Nagarjuna Constn. Co. Ltd. v. Government of India & Anr.
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1 Supreme Court bench has cited this judgment.
What the Court ordered
In view of the above facts, we are of the view that the High Court did not commit any error while upholding the F Impugned Circular and, therefore, we dismiss the appeal with no order as to costs.
Judgment, page 15
From the headnote
Taxation - Service Tax - On works contract - Assessee paying service tax prior to 1.6.2007 under the categories falling under Clauses (zzd), (zzq) and (zzzh) of s. 65 (105) of Finance Act, 1994 -Amendment of s. 65 (105) w.e.f. 1.6.2007 introducing clause (zzzza) - Works Contracts Rules, 2007 introduced giving an option for Composition Scheme @ 2% of the gross amount charged on the works contract - Circular o No. 981112008- ST dated 4.1.2008 clarified rule 3(3) of 2007 Rules whereby the assessee who had already paid tax under the old provisions i.e. prior to 1.6.2007, was not entitled to the
Where later benches applied it
Of those, 1 referred to
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