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2018 (6) TMI 252 - AT - Service TaxClassification of services - Finishing Work - finishing work (wood and metal joinery & carpentry) relating to Automatic sliding door at Rajasthan State Co-operative Bank Head Office building in one work order - finishing work like fixing of doors & windows fixing pre-laminated particle board / decorative lamination etc. - Works Contract Services or Commercial or Industrial Construction Service - Held that:- The nature of the activity carried out by the appellant for Jaipur Development Authority was in the nature of finishing services. One of the work orders was for fixing of automatic sliding door at Rajasthan State Co-operative Bank’s head office building. The second work order was pertaining to fixing of doors & windows with pre-laminated particle board/decorative lamination, providing & fixing glazing in aluminium door, window etc. From the nature of the work orders, it is found that the same does not appear to include supply of material alongwith service and as such do not merit classification under the ‘Works Contract Service’. Appeal dismissed - decided against appellant.
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