Service Tax Demand Upheld as Construction Contracts with Materials Were Works Contract Services

Sundardas Gyanchand Vs Commissioner of CGST & Central Excise (CESTAT Delhi) CESTAT Delhi dismissed the appeal filed by M/s. Sundardas Gyanchand and upheld the Commissioner’s de novo order confirming a service tax demand of ₹10,93,968 along with interest and penalties. The dispute originated from a Show Cause Notice dated 07.10.2010 proposing a service tax demand of ₹58,56,059. The matter had earlier been adjudicated by the Commissioner, and on appeal, the Tribunal remanded the case for fresh examination in light of the Supreme Court’s decision in Larsen & Toubro Ltd. During the...