Demand of Service Tax under Works Contract Service can’t be charged when assessee predominantly engages in Manufacture and Sale of Goods: CESTAT [Read Order]

Demand of Service Tax - Works Contract Service - Manufacture and Sale of Goods - CESTAT - taxscan

The Ahmedabad Bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that the demand of service tax under works contract service can’t be charged when the assessee predominantly engages in the manufacture and sale of goods. Shri A. Banerjee, Advocate appeared for the Appellant and Shri R P Parekh…

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