Concept of deemed sale - Deemed sale is not service - K.
Damodarasamy Naidu & Bros. v. State of Tamil Naidu [2000] 1 SCC
521 applied :
Effect of Article
366(29A)(f) - Service element embedded in price of goods is a part of sale of
goods - Cannot be charged to service tax :
KEY Note : In one's longstanding conviction, taking useful guidance from the above material, there appears to be no two views possible on the point of view wrt the constitutional impropriety / invalidity of service tax levy on 'WORKS CONTRACT' . And, if so, the issue, as such, cannot , in any view, be regarded to have been finally and fully settled by the apex court.
Cross Refer:
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