COMMNR.,CENTRAL EXCISE & CUSTOMS, KERALA vs. M/S. LARSEN & TOUBRO LTD
Appeals are disposed of
C.A. No.-006770-006770 - 2004Supreme Court20 Aug 2015
11.
By the Finance Act, 2007, for the first time, Section 65
(105)( zzzza) set out to tax the following:-
“(zzzza)
to any person, by any other person in
relation to the execution of a works contract,
excluding works contract in respect of roads,
airports, railways, transport terminals, bridges,
tunnels and dams.
Explanation : For the purposes of this sub-clause