“‘Works Contracts’ leviable to service tax only from July 2012 onwards”; Customs, Excise & Service Tax Appellate Tribunal, Chennai
“After the insertion of Section 65B (54) in the Finance Act 1994, from 01-07-2012 onwards, the definition of ‘works contract’ was expanded to include repair and maintenance services of movable properties. Hence, the composite contracts for repair and maintenance of motor vehicles are leviable to service tax from said date.”