Service tax cannot be demanded on correct availment of abatement and for discharging the tax liability for “Installation of thermal insulation” under ‘Works Contract Service’ https://www.taxtmi.com/article/detailed?id=11114 Installation of thermal insulation by a commissioning and installation agency qualifies as Works Contract Service when insulating materials are supplied and applied during erection, commissioning or installation; the abatement explanation covers "any other material sold by the commissioning and installation agency" so abatement eligibility is not limited to supply of plant or machinery, and payment of sales tax/VAT on the goods supports entitlement to the notification benefit, subject to the transfer of property in goods being leviable as sale of goods. en-us Thu, 16 Feb 2023 08:53:16 +0530 Thu, 16 Feb 2023 08:53:16 +0530 TaxTMI RSS Generator Service tax cannot be demanded on correct availment of abatement and for discharging the tax liability for “Installation of thermal insulation” under ‘Works Contract Service’ https://www.taxtmi.com/article/detailed?id=11114 Installation of thermal insulation by a commissioning and installation agency qualifies as Works Contract Service when insulating materials are supplied and applied during erection, commissioning or installation; the abatement explanation covers "any other material sold by the commissioning and installation agency" so abatement eligibility is not limited to supply of plant or machinery, and payment of sales tax/VAT on the goods supports entitlement to the notification benefit, subject to the transfer of property in goods being leviable as sale of goods. Articles Service Tax Thu, 16 Feb 2023 08:53:16 +0530 https://www.taxtmi.com/article/detailed?id=11114