Contract for Supply of Goods not classifiable under ‘Commercial or Industrial Construction’

National Building Construction Corporation Limited Vs Commissioner of Central Excise (CESTAT Kolkata)

Since the scope of contract included supply of goods, the same cannot be classified under the above service category of Commercial or Industrial Construction but under ‘Works Contract service’ which classification has not been invoked in the SCN proceedings.

FULL TEXT OF THE CESTAT KOLKATA ORDER

Appeal No. ST-154/2011 has been filed by M/s. Simplex Projec

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