The Best of 2014

first of all best article.
second of all GD builders is not a good decision, certainly.also it is of 2013.
because
1. it says itself in para 6 that works contract service was introduced in 2007, then how it can be taxed prior to 1.06.07.
2.any levy can be effective from the date of introduction only.
its a common sense matter that from new budget u dont bring classification change, but the new levy itself.
3.if works contract of composite nature was taxable after 46 th amendment to the constitution then govt. has to bring the levy no!which was brought in only from 01.06.07
4. if works contract was liable for service tax even prior to 01.06.07 then give us the composition scheme from 2003.
5.why there is a difference in the definitions of works contract and construction. why there is a need to include the terms like vat is payable on the goods transferred and transfer of the property in wcs service which is not there in construction service.
6. why service tax was not applicable on services of construction since 1994 itself when there is no significance of date of introduction of a levy .

7. this country is very unfortunate that even the honourable supreme court was not kind enough to address this isssue while deciding case of NAGARJUNA CONSTRUCTION.only shifting of payments for availment of compostion scheme was addressed.

Navin Khandelwal 03/01/2015