‘Erection, Commissioning and Installation Services’ only cover Service Contracts: CESTAT sets aside Demand for Value of Goods/Material supplied under Supply Work Orders

The Kolkata bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that ‘Erection, Commissioning and Installation Services’ only cover service contracts and set-asides demand for the value of goods/material supplied under supply work orders. The appellant, M/s Gillander Arbuthnot, and Co. Ltdawarded separate work orders for “sale/supply of goods” and provision of…