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…
Installation & Commissioning Of Goods After Sale Is Not “Works Contracts”; Service Tax Not Leviable: CESTAT
The CESTAT has ruled that installation and commissioning of goods after sale is not a works contract, and service tax is not leviable. The tribunal emphasized the need for proper classification of services. This decision protects taxpayers from unwarranted demands. The ruling clarifies the treatment of post-sale services.