Contract involving supply or deemed supply of goods and rendering service falls within works contract service

Bhaskar Contractors Vs Additional Commissioner Central Excise & Service Tax (Delhi High Court) Delhi High court held that in case there is supply or deemed supply of goods and rendering service, the same will fall within the ambit of works contract service regardless of whether or not VAT or service tax is payable. Facts- Based on the statements of the appellant and the information received from the clients, the department found that the appellant had provided repair and maintenance services, erection commissioning and installation service and manpower recruitment and supply service during...