Nature of Contract Involves Supply or Deemed Supply of Goods and Rendering Service, it will be Works Contract Service Regardless of whether VAT or Service Tax is Payable: CESTAT

By Kalyani B. Nair - On April 26, 2023 8:30 am - 2 mins read
Nature of Contract - Contract - Supply - Deemed Supply - Supply of Goods - Goods - Rendering Service - Service - Works Contract Service - VAT - Service Tax - CESTAT - Taxscan

In a recent decision the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi Bench ruled that the nature of a contract involves supply or deemed supply of goods and rendering service, it will be a works contract service regardless of whether Value Added Tax (VAT) or service tax is payable. M/s. Bhaskar Contractors…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹1199 + GST for 1 year

Subscribe Now

Topics

taxscan-loader