No Service Tax on installation of thermal insulation being 'Work Contract Service'
Last updated: 25 January 2023
Court :
CESTAT, Ahmedabad
Brief :
The CESTAT, Ahmedabad in Rudra Engineering v. C.C.E. & S.T.-Vadodara-I [Service Tax Appeal No.10535 of 2013 dated January 16, 2023] has set aside the order demanding Service Tax for alleged wrongly availing abatement and wrong classification of service under Works Contract Service. Held that, the installation of 'thermal insulation' is a covered under the definition of "Works Contract Service" and therefore, the Service Tax is not demandable.
Citation :
Service Tax Appeal No.10535 of 2013 dated January 16, 2023
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Bimal Jain
Published in Service Tax
Views : 197
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