Contract involving supply of material and labour is a ‘Works Contract Service’

Bajrang Lal Gupta Vs CCE- Delhi (CESTAT Chandigarh)

The CESTAT, Chandigarh in the case of Bajrang Lal Gupta v. The CCE Gurgaon [Service Tax Appeal No. 560 of 2011 dated June 5, 2023] held that contract involving both supply of material and labour is a ‘Works Contract Service’ which was not taxable prior to June 1, 2007.

Facts:

Bajrang Lal Gupta (“the Appellant”) is a proprietorshi

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