Contract involving supply of goods & service not taxable under Erection, Commissioning & Installation Services

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 category.

Facts-
The appellant is engaged in the activity of supply, fixing, laying of wire cables, pipe and telephone connections for various Government departments including inter-alia Central Public Works Department (

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