Case Law Details
Case Name : Topaz Service Corporation Vs Commissioner of Central Goods Service Tax (CESTAT Delhi)
Appeal Number : Service Tax Appeal No. 59397 of 2013
Date of Judgement/Order : 09/08/2024
Related Assessment Year :
Courts :
All CESTAT CESTAT Delhi
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Topaz Service Corporation Vs Commissioner of Central Goods Service Tax (CESTAT Delhi)
CESTAT Delhi held that the taxable category “Erection, Commissioning and Installation Services” could only cover pure service contracts. Thus, composite contracts involving supply of both goods and services could not have been taxed under the said
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