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Facts, Terms & Intention of Parties Determine Sale or Works Contract: CESTAT Chennai
Case Law Details
- Case Name
- IL & FS Water Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
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IL & FS Water Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai)
CESTAT Holds BOOT Water Supply Project Was Works Contract Because Dominant Intention Was Execution of Project; No CENVAT Credit Reversal Because Material Transfer in Works Contract Was Not Trading: CESTAT; CESTAT Sets Aside Service Tax Demand Because Works Contract Could Not Be Split Into Trading Activity; Transfer of Goods in Pipeline Project Did Not Amount to Sale or Exempt Service: CESTAT.
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai, allowed the appeal challe...
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