Fitting of electrical appliances is not covered under works contract

Paresh H Thakkar Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) The CESTAT, Ahmedabad in Paresh H Thakkar v. Commissioner of Central Excise & ST [Service Tax Appeal No. 11865 of 2015-DB dated September 12, 2023] set aside the order passed the Adjudicating Authority on the ground that assessee provides works contract services by holding that, the services of general wiring, fitting thereof, are not covered under works contract services. Facts: Paresh H Thakkar (“the Appellant”) provided services of electrification to Jail and Residences of police officers. The Revenue Dep...