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M/S FIBRE BOARDS (P) LTD BANGALOARE vs. CIT BANGALORE

C.A. No.-005525-005526 - 2005Supreme Court11 Aug 2015

13 JUDGMENT special order, declare to be an urban area for the purposes of this sub-section. (2) The amount of capital gain which is not appropriated by the assessee towards the cost and expenses incurred in relation to all or any of the purposes mentioned in clauses (a) to (d) of sub- section (1

COMMNR.,CENTRAL EXCISE & CUSTOMS, KERALA vs. M/S. LARSEN & TOUBRO LTD

Appeals are disposed of

C.A. No.-006770-006770 - 2004Supreme Court20 Aug 2015

13. Pursuant to the aforesaid, the Service Tax (Determination of Value) Rules, 2006 were made, Rule 2A of which reads as under:- “2A. Subject to the provisions of section 67, the value of service portion in the execution of a works contract, referred to in clause (h) of section 66E of the Act, shall be determined in the following manner