Salvaging SCNs
IN the matter of the letter F.No. 332/22/2015-TRU dated 05.09.2016 clarifying in the context of 'Representation received seeking clarification with respect to services provided - whether Works Contract Services or Construction of Complex service' our regular columnist G. Jayaprakash writes -
After the L&T case - , does the definition 65(105) (zzzh) survive? I feel, by this clarification, CBE&C is trying to salvage those SCNs issued under services other than works contract services till 1.7.2012. It appears that when there was specific definition for works contract services from 1.6.2007 all notices for Service Tax for indivisible contracts other than under works contract services under Section 65(105) (zzzza) of Finance Act, 1994 are null and void.
Quite possible that his views would have many takers.