Contract involving both supply of raw material and provision of service is works contract taxable from 01.06.2007

Vrutika Enterprise Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) CESTAT Ahmedabad held that single invisible contract involving supply of raw material and construction activity is classified under works contract hence taxable only from 01.06.2007. However, in case of divisible works contract clearly defining value of service portion and raw material is classifiable under ‘Commercial and Industrial Construction’ prior to 01.06.2007. Facts- On the basis of an intelligence, enquiry was conducted against the appellant who were engaged in providing “Commercial or Industria...