Supreme Court of India · 2022-08-02
M/S. Total Environment Building ... vs The Deputy Commissioner Of Commercial ...
- Court
- Supreme Court of India
- Petitioner
- M/S. Total Environment Building ...
- Respondent
- The Deputy Commissioner Of Commercial ...
- Author
- M.R. Shah
- Bench
- M.R. Shah, B.V. Nagarathna
Judgment text excerpt
The Supreme Court addressed the issue of the applicability of the Goods and Services Tax (GST) on construction services provided by the appellants. The court clarified the interpretation of relevant provisions of the GST Act and held that the services rendered by the appellants fell under the taxable category. Consequently, the appeals were dismissed, affirming the tax liabilities imposed by the authorities.