works contract Archives

Case Briefs Tribunals/Commissions/Regulatory Bodies

“‘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.”

Case Briefs Foreign Courts

High Court of Justice- TCC | “Unusual and surprising” Dispute Resolution Procedure between Children’s Ark and Kajima Construction declared unenforceable due to unclarity

The High Court of Justice (Technology and Construction Court): While deciding the instant matter revolving around the Dispute Resolution Procedure

Case Briefs Supreme Court

Whether the arbitral process could be interfered under Article 226/227 of the Constitution, and under what circumstance? Supreme Court explains

“If the Courts are allowed to interfere with the arbitral process beyond the ambit of the enactment, then the efficiency of the process will be diminished.”

Legislation Updates Notifications

Composite supply of works contract to Govt – Term ‘Business’ clarified

G.S.R. 681(E).- In exercise of the powers conferred by sub-section (3) of Section 11 of the Central Goods and Services Tax Act, 2017