AC Installation & HVAC Work not Pure Service if Materials Were Used & VAT Paid: CESTAT Hyderabad

Commissioner of Central Tax Secunderabad – GST Vs Sri Comfort Air Products and Services (CESTAT Hyderabad) The case concerns an appeal filed by the tax department before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad against an order dated 24.10.2016 passed by the Commissioner. Through the impugned order, the Commissioner had dropped the proceedings initiated by a show cause notice dated 20.10.2015. The department challenged the order on the ground that certain aspects had not been properly considered while deciding the issue. The respondent was engaged in pro...