Supreme Court of India

Commissioner, Central Excise & Customs, Kerala v. M/s Larsen & Toubro Ltd.

Neutral citation

Reported as [2015] 8 S.C.R. 1046

Bench A. K. Sikri and R. F. Nariman JJ.

Decided 20 August 2015

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

6 Supreme Court benches have cited this judgment.

From the headnote

c Service tax (as introduced by Finance Act, 1994) - Whether leviable on indivisible works contract, prior to introduction of Finance Act, 2007 - Held: works contract is a separate species of contract distinct from contracts of services simpliciter and need to be taxed separately as such - The service tax charging section itself must lay down with specificity that the levy of service tax can only be on works contract- 1994 Act lays down charge of tax only for the service tax simpliciter- It does not lay down charge or machinery to levy and assess service tax on indivisible composite works

Authorities it was built on

1999 Mathuram Agrawal v. State of Madhya Pradesh cited by 16
1989 Builders Association of India & Ors. Etc. Etc. v. Union of India & Ors. Etc. Etc. cited by 11
1992 Gannon Dunkerley and Co. A.nd Ors. Etc. Etc. v. State of Rajasthan and Ors. Etc. Etc. cited by 11
2007 M/s. Mahim Patram Private Ltd. v. Union of India & Ors. cited by 4
2007 State of Jharkhand and Ors. v. Voltas Ltd., East Singhbhum cited by 1

Where later benches applied it

2022 M/s. Total Environment Building Systems Pvt. Ltd v. The Deputy Commissioner of Commercial Taxes & Ors relied on
2018 Commissioner of Service Tax Etc. v. M/s. Bhayana Builders (p) Ltd. Etc. relied on
2025 State of Kerala & Another v. Asianet Satellite Communications Ltd. & Others referred to
2023 Cc and Ce and St, Noida v. M/s Interarch Building Products Pvt. Ltd. referred to
2023 The State of Tripura & Anr v. Chandan Deb & Ors. referred to
2022 Commissioner of Central Excise, Raipur v. M/s Sepco Electric Power Construction Corporation referred to

Of those, 2 relied on · 4 referred to

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