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

Erection - Commissioning and Installation Services - CESTAT - Supply Work - taxscan

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…

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