Deleted addition of value of goods deemed to be supplied in execution of works contract services in trading turnover
Court :
CESTAT, Delhi
Brief :
The Hon'ble Customs, Excise & Services Tax Appellate Tribunal, Delhi ("CESTAT") in the matter of M/s. Deify Infrastructures Limited v. Commissioner of Central Tax, Central Excise & Customs [Final Order No. 51927/2021 dated October 27, 2021], held that the value of goods deemed to be supplied in the course of works contract cannot by any stretch of imagination be added to the trading turnover of the appellant as it is not a trading simplicitor.
Citation :
Final Order No. 51927/2021 dated October 27, 2021
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Bimal Jain
Published in Custom
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