Composite Contract of Service and Sale

ByVivek Kumar Verma

Case History: Prior to the 46th Amendment of the Indian Constitution, composite contracts such as works contracts, hire-purchase contacts and catering contracts were not assessable as contracts for sale of goods. The locus classicus holding the field was State of Madras v. Gannon Dunkerley & Co. 9 STC 353 (SC). The classic concept of sale was…

Service Tax

ByVivek Kumar Verma

CASE LIST Chartered Accountants and Architects, Levy On All India Federation of Tax Practitioners & Ors. vs. Union of India, (2007) 7 SCC 527 Service tax was a value added tax or a general tax which applies to all commercial activities involving production of goods and provision of services. Difference between service tax and sales tax…