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Case Law Details

Case Name : Shree Mohangarh Construction Co. Vs Commissioner of Central Excise & Service Tax (CESTAT New Delhi)
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Shree Mohangarh Construction Co. Vs Commissioner of Central Excise & Service Tax (CESTAT New Delhi)

The first contract is supply of river sand; it is not for loading or unloading any cargo. Needless to say that if somebody has to supply river sand it has to loaded into the truck and unloaded it at the customer’s destination. The nature of the contract remains to be one of supply of river sand and it cannot change into a contract for some other service. As far as the second part is concerned, the contra

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