Legal Street registered trademark

Supreme Court of India

M/s. Total Environment Building Systems Pvt. Ltd v. The Deputy Commissioner of Commercial Taxes & Ors

Neutral citation
Reported as [2022] 17 S.C.R. 883
Bench M. R. Shah and B. V . Nagarathna JJ.
Decided 2 August 2022

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.

What the Court ordered

In view of the above discussion, I agree with the result arrived at by His Lordship M.R. Shah J. vis-à-vis allowing all civil appeals under considera tion except Civil Appeal no. 6792 of 2010 which is dismissed.

Judgment, page 47

From the headnote

Finance Act, 1994: s. 65(105) (zzzze)(as amended) — Works contract – Composite Works Contract — Levy of service t ax – Issue as regards the levy of service tax on Composite Wor ks Contracts prior to the introduction of the Finance Act, 2007 by which the Finance Act, 1994 came to amended to introduce s. 65(105) (zzzze) pertaining to Works Contract – Held: For the period prior to introduction of Finance Act, 2007, service tax was not levia ble under Finance Act, 1994 on indivisible works contracts – Binding decision of the Court in the case of Larsen and Toubro Limited, is followed – Larsen and

Authorities it was built on

Sign in free to read it

  • The full judgment, page by page, as published in the Supreme Court Reports
  • The ratio: what the Court held, verbatim, with the page it sits on
  • Every bench that relied on it, and every bench that argued against it
  • Search every reported judgment, by party, citation or question
  • Download the PDF, copy pinpoint citations ready for a filing
Sign in to read - for free

An email address, no password.