Landmark JudgmentSupreme Court of IndiaCCE Kerala v. Larsen & Toubro: no service tax on works contracts before 1 June 2007On 20 August 2015, a two-judge bench held that composite works contracts could not be taxed as services before 1 June 2007 for want of a charging section and a machinery provision.Valkya Editorial·1 Jun 2026·9 min