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2024 (3) TMI 235 - AT - Service TaxClassification of services - supplying, installing, testing and commissioning of DG sets in respect of work orders awarded by CPWD/PWD - work classifiable under the taxable category of Erection, Commissioning, or Installation Services, (ECIS) and Management, Maintenance or Repair Services, (MMR) - HELD THAT:- Reliance placed in the case of M/S. TWIN BROTHERS VERSUS COMMISSIONER OF SERVICE TAX [2019 (6) TMI 840 - CESTAT NEW DELHI] where it was held that w.e.f. 01 June, 2007 composite contract covering supply of goods and service would be under the category of ‘WC’ service. There are no reason to differentiate the present appeal and hence the same is allowed.
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