Entry under Section 65(105)(zzd) can be invoked only for construction simpliciter

National Building Construction Corporation Limited Vs Commissioner of Central Excise & Service Tax (CESTAT Kolkata) The issue at the heart of this case is whether the construction contract in question, undertaken by M/s. Raitani Engineering Works Pvt. Ltd., falls under the category of ‘Works Contract Service’ or ‘Commercial or Industrial Construction Services’ for tax purposes. The crux of the decision revolves around the classification of these contracts under Section 65(105)(zzd). The appellant argued that as the contract also involved the supply of goods, it shou...