Contract involving supply of material and labour is a ‘Works Contract Service’

Bajrang Lal Gupta Vs CCE- Delhi (CESTAT Chandigarh) The CESTAT, Chandigarh in the case of Bajrang Lal Gupta v. The CCE Gurgaon [Service Tax Appeal No. 560 of 2011 dated June 5, 2023] held that contract involving both supply of material and labour is a ‘Works Contract Service’ which was not taxable prior to June 1, 2007. Facts: Bajrang Lal Gupta (“the Appellant”) is a proprietorship concern engaged in the business of construction of residential house on contractual basis. An inquiry was conducted by the Department calling certain details from the Appellant and alleging that the Appellan...