Composite contract of supply of goods and services is rightly classifiable under ‘Works Contract Services’

Nirmal Engineers & Contractors Vs Commissioner (Appeals-I) (CESTAT Delhi)

CESTAT Delhi held that work orders include the charge supply of goods and fixing and finishing of tiles/granite/marbles such composite contracts involving both supply of goods and services are rightly classifiable under ‘work contract services’.

Facts- During the course of audit, it was observed that the appellant had rendered various construction activities to L&T which would be classifi

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