M/S. NAGARJUNA CONSTN. CO.LTD. vs GOVERNMENT OF INDIA

The Supreme Court upheld the validity of Circular No. 98/1/2008-ST, affirming that the appellant, M/s. Nagarjuna Construction Co. Ltd., was liable to pay service tax under various categories as defined in Section 65 of the Finance Act, 1994, including erection, commissioning or installation service (Section 65(105)(zzd)), commercial or industrial construction service (Section 65(105)(zzq)), and construction of complex service (Section 65(105)(zzzh)). The Court clarified that the imposition of service tax was valid and did not violate any statutory provisions, thereby dismissing the appeal.