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SC reverses CESTAT, holds indivisible / composite turnkey contracts not taxable pre-2007

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SC reverses majority opinion of CESTAT Larger Bench on works contract service taxability prior to June 2007; Rules that indivisible / composite turnkey contracts cannot be vivisected and service component be subjected to tax by classification under taxable categories such as ‘commercial or industrial construction service’, ‘construction of complex service’, or 'erection, commissioning & installation service’ pre-2007; SC upholds minority view delivered by CESTAT President Justice G. Raghuram and Judicial Member

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Guest Thursday, 23 November 2017

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