NAGARJUNA CONSTN. CO. LTD Vs. GOVERNMENT OF INDIA

JUDGEMENT

(1.) Leave granted.

(2.) This appeal arises from the judgment and final order dated 7th June, 2010, passed by the High Court of Andhra Pradesh in Writ Petition No. 6558/2008, whereby the High Court dismissed the petition filed by the appellant and upheld the validity of the Circular No. 98/1/2008-ST, dated 4.1.2008 (hereinafter referred to as 'the Impugned Circular') issued by respondent no. 1 herein.

(3.) The appellant had executed various contracts which were in the nature of composite construction contracts. The appellant had paid Sales Tax/ VAT on those contracts under the Andhra Pradesh General Sales Tax Act, 1957, Andhra Pradesh Value Added Tax Act, 2005 and other State enactments. Service tax was imposed on various services which had come into effect from different dates. Prior to 1.6.07, the appellant had paid service tax under the following categories of taxable services, namely: