Service with Material is work contract Service and taxable from 01.06.2007

Shree Balaji Engicons (P) Ltd. Vs Commissioner of Central Excise & Service Tax (CESTAT Kolkata) In the case of Shree Balaji Engicons (P) Ltd. Vs Commissioner of Central Excise & Service Tax (CESTAT Kolkata), the appellant challenged a demand for Service Tax categorized under “commercial or industrial construction service” for the period from 10.09.2004 to 31.03.2005. The appellant’s services involved a turnkey contract for developing an ash pond, including the supply of materials. The CESTAT ruled that such services fall under “works contract service,” whi...