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HomeIndirect TaxesSeparate AC Supply and Installation Contracts Qualifies as Works Contract: CESTAT 

Separate AC Supply and Installation Contracts Qualifies as Works Contract: CESTAT 

Indirect Taxes

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By Mariya Paliwala
Separate AC Supply and Installation Contracts Qualifies as Works Contract: CESTAT

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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad Bench, has held that separate AC supply and installation contracts still qualify as works contracts. The Bench of Angad Prasad (Judicial Member) and  A.K. Jyotishi (Technical Member)  has observed that installation and commissioning activities involving supply of materials such as piping, wiring and ducting cannot…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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