M/S. Nagarjuna Constn. Co.Ltd vs Government Of India & Anr

The Supreme Court upheld the validity of Circular No. 98/1/2008-ST issued under the Finance Act, 1994, which pertains to the imposition of service tax on composite construction contracts. The Court clarified that the definitions of taxable services under Section 65(105) of the Act, including erection, commissioning, and construction services, are applicable to the appellant's contracts. The appeal against the High Court's dismissal of the writ petition was therefore rejected, affirming the legality of the service tax imposed.