Re-classification from Construction Service to Works Contract Service justified

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.

Facts- The appellants were providing Commercial or Industrial Construction Services and have been registered for the same; the appellants have paid service tax for the period April, 2007 to September, 2007 under th

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