Work order involving supply of material and service is classifiable under works contract service

R C Patel Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) CESTAT Ahmedabad held that as work orders involves both supply of material as well as service, the same is classifiable under works contract service and not under Commercial and Industrial Construction Service. Facts- The appellant are engaged in providing services such as laying, jointing and testing pipes for water supply/drainage/effluent pipeline/ MLD water scheme, etc. provided to Gujarat Industrial Development Corporation. It has been the contention of the department that the activity undertaken by the appellant i.e....