Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Informative
Construction of Residential Complex is properly Classifiable under head WCS u/s 65(105): CESTAT
Excise, VAT & Custom
The Hyderabad bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) ruled that the construction of residential complexes is classifiable under "Works Contract Service" (WCS) per Section 65(105). M/s Aparna Constructions & Estates Pvt Ltd faced allegations of misclassification and non-payment of service tax. \r
The Tribunal, referencing the Supreme Court's decision in CCE & C, Kerala vs Larsen & Toubro Ltd, upheld that complex contracts involving both labor and materials are taxable under WCS from 01.06.2007. The Tribunal, comprising Anil Choudhary and A.K. Jyothishi, ruled in favor of the appellant, confirming the proper classification under WCS.
