Service tax cannot be demanded on correct availment of abatement and for discharging the tax liability for ‘Installation of thermal insulation’ under ‘Works Contract Service’

Rudra Engineering Vs C.C.E. & S.T. (CESTAT Ahmedabad) Service tax cannot be demanded on correct availment of abatement and for discharging the tax liability for ‘Installation of thermal insulation’ under ‘Works Contract Service’ The CESTAT, Ahmedabad in Rudra Engineering v. C.C.E. & S.T.-Vadodara-I [Service Tax Appeal No.10535 of 2013 dated January 16, 2023] has set aside the order demanding Service Tax for alleged wrongly availing abatement and wrong classification of service under Works Contract Service. Held that, the installation of ‘thermal insulation’ is a cov...