Supreme Court of India · 2022-08-02
M/S. TOTAL ENVIRONMENT BUILDING SYSTEMS PVT LTD. vs THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES
- Citation / case number
- SC 2009/34188
- Court
- Supreme Court of India
- Petitioner
- M/S. TOTAL ENVIRONMENT BUILDING SYSTEMS PVT LTD.
- Respondent
- THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES
- Author
- HON'BLE MR. JUSTICE M.R. SHAH
- Bench
- HON'BLE MRS. JUSTICE B.V. NAGARATHNA HON'BLE MR. JUSTICE M.R. SHAH
Judgment text excerpt
The Supreme Court addressed the common issue of whether service tax could be levied on construction services provided by various companies. The court examined the applicability of service tax under the relevant provisions and concluded that the levy of service tax on construction services was valid. The appeals were disposed of affirming the tax authorities' stance on the matter.