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Case Law Details

Case Name : CCE, Raipur Vs M/s BSBK Pvt. Ltd. (CESTAT Delhi)
Related Assessment Year :
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CESTAT, Larger Bench decision in the case of CCE, Raipur Vs M/s BSBK Pvt. Ltd. (2010-TIOL-646-CESTAT-DEL-LB)

The Hon?ble CESTAT, Delhi held in case of Daelim Industrial Co. Ltd Vs CCE, Vadodara (‘Daelim’) (2003-TIOL­1 10-CESTAT-DEL) that a works contract cannot be vivisected and a part of it cannot be subjected to service tax. In the case of CCE, Raipur Vs M/s BSBK Pvt. Ltd (2009 (13) STR

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