EXCISE/ST/VAT : ONGC Civil Contractors Association filed a writ petition on ground that sections 65(30a), 65(105)(zzq), 66 and 67 of Chapter V of Finance Act, 1994 are arbitrary and unconstitutional, insofar as, they attempt to levy service tax on composite contract of civil construction of materials supplied and labour in its entirety - It was noted that several developments took place with reference to provisions of amended Service Tax Act and now,
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