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Case Law Details

Case Name : Kirti Infrastructures Ltd Vs C.C.E. & S.T (CESTAT Ahmedabad)
Appeal Number : Service Tax Appeal No. 10879 of 2013-DB
Date of Judgement/Order : 03/08/2023
Related Assessment Year :
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Kirti Infrastructures Ltd Vs C.C.E. & S.T (CESTAT Ahmedabad)

FACTS- The appellant at the outset submits that with effect from 01.06.2007, the new service namely Works Contract Service was made effective , classification of aforesaid service would undergone a change in case of long term contracts even though part of the service was classified under respective taxable service prior to 01.06.2007. This is because the works contract describes the nature of activity more specifically and therefore as per the

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