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 classifiable as ‘commercial or industrial construction’ and ‘works contract services’. A show cause notice dated 23.10.2012...