Section 65(105)(zzza): Works contract service not include Electric winding of motor

Sahni Electric Works Vs Commissioner of Service Tax (CESTAT Delhi)

Undisputedly Electric motor winding job required both winding of the motors and also using the materials required for such service. Thus, it was a composite works contract which involved both rendering service and supplying material. The Revenue also does not dispute that it is a composite contract. However, there is a break up in the contract and 20% of the total amount received is attributed by the Delhi Jal Board towards services and 80% towards material.

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