Contract involving both service and transfer of property in goods is classifiable under works contract

Para Enterprises Private Limited Vs Commissioner of Service Tax (CESTAT Chennai) CESTAT Chennai held that nature of service involving both service as well as transfer of property in goods/material is classifiable under ‘works contract. Hence re-classifying the same under erection, commission and installation is unsustainable in law. Facts- The appellant is a manufacturer of Wind Turbine Generators (WTG), commonly known as windmills. The appellant would also undertake the activities of erection, commission and installation services and maintenance and repair services of windmills against comp...