Statutory machinery clearly computing all components of the levy is a precondition to levying of tax
Delhi High Court: A Division Bench of the Delhi High Court comprising of S.Muralidhar and Vibhu Bakhru, JJ. ruled on whether ‘service
service tax
Service Tax demand notice on Saurav Ganguly, quashed
Calcutta High Court: Holding that the show cause notice dated 26th September 2011, demanding service tax from the Petitioner, was barred by
Rule 5-A(2) of Service Tax Rules, 1994 struck down as ultra vires the Finance Act, 1994
Delhi High Court: Disposing of the petition, wherein the challenge was to Rule 5-A(2) of the Service Tax Rules, 1994 [as amended
No service tax can be levied on indivisible Works Contracts prior to June 1, 2007
Supreme Court: The Bench comprising of A.K. Sikri and R.F. Nariman JJ. held that Works Contract Service was not a taxable service