Blasting services classifiable under works contract services

Commissioner Central Excise & Central GST Vs Navdeep Traders (CESTAT Delhi)

Issue- whether the activity of the respondent is a works contract service and thus the value of the blasting material/explosives is to be excluded from the amount received by the assessee for blasting at customers site for excavation of sand stone.

The respondent – assessee herein are engaged in providing blasting services for extraction of sand stone etc. by usi

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