Classification of Construction Services under Works Contract: CESTAT Ruling

Kirti Infrastructures Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) Introduction: The CESTAT Ahmedabad issued a ruling concerning the classification of construction services under the umbrella of Works Contract Service. The case, Kirti Infrastructures Ltd Vs C.C.E. & S.T., delves into the proper classification of services related to the construction of new buildings or civil structures, particularly during the period from 21.06.2007 to 31.07.2009. Additionally, the case considers whether the value of free supplied material provided by a client should be included in the taxable service value....