G. D. Builders And Others Versus UOI And Another - Service Tax - DELHI HIGH COURT - HC - Construction services - challenge to the levy on the ground that the Parliament cannot impose service tax on material or goods used in execution of works/composite contract. Central Sales Tax is payable and levied on material used in works contract with effect from 11th May, 2002 after amendment of the Central Sales Tax Act, 1956 vide Finance Act, 2002. - Power of levy service tax on composite or works co................................... Service Tax - Case Laws
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