The Tribunal viewed that the appellant has executed a works contract involving both material and service and hence the activity is like a composite works contract
The Bangalore Bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that the works contract is leviable to service tax only after 01.06.2007. ) The Tribunal viewed that the appellant has executed a works contract involving both material and service and hence the activity is like a composite works…
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