Service Tax Responsibility Cannot Be Imposed On Execution Of Government Projects: Calcutta High Court

In a significant ruling under the Central Excise Act, 1944, the High Court of Calcutta addressed the issue of whether certain services rendered by Electrosteel Castings Limited to the Kerala Water Authority were liable for service tax. The judgment revolves around the Works Contract Service classification and whether the services provided for government projects fall under taxable services. Background of the Case The case involved an appeal filed by the…