The Tribunal held that the taxable category “Erection, Commissioning and Installation Services” could only cover pure service contracts within its fold
The New Delhi Bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) held that Composite Contracts are not taxable under ‘Erection Commissioning and Installation Service’. Topaz Service Corporation, the appellant is engaged in the activity of supply, fixing, laying of wire cables, pipe and telephone connections for various Government departments including inter-alia…
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