Wednesday, January 15, 2020

No Vivisection in Service and Material Components of Contract make a Composite Works Contract: CESTAT [Read Order]

The Hyderabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in the case of Vishwanath Projects Ltd v Commissioner of ST held that where a contract cannot be vivisection between service component and material component, the contract in question is a composite works contract. The appellant is engaged in the provision of […]

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