Case Law Details
Case Name : Kumar Builders Vs Commissioner of Service Tax (CESTAT Chandigarh)
Appeal Number : Service Tax Appeal No. 1453 of 2010
Date of Judgement/Order : 12/05/2023
Related Assessment Year :
Courts :
All CESTAT CESTAT Chandigarh
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Kumar Builders Vs Commissioner of Service Tax (CESTAT Chandigarh)
CESTAT Chandigarh held that re-classification from ‘Commercial or Industrial Construction Services’ to ‘works contract service’ justified as contract and VAT registration proves that contract is work contract service.
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