https://www.taxtmi.com/caselaws?id=434527 The Tribunal ruled in favor of the appellant, determining that their painting services on existing industrial and commercial structures fell within the definition of "works contract" under Section 65(105)(zzzza) of the Finance Act, 1994. The Tribunal highlighted that the appellant's activities, including painting work on plant, machinery, and buildings for commercial and industrial purposes, qualified as works contract services under the relevant clauses of the Act. By emphasizing that the definition of works contract was not limited to new constructions but also covered civil structures primarily for commerce or industry, the Tribunal set aside the previous order and allowed the appeal. en-us Tue, 07 Feb 2023 00:00:00 +0530 Mon, 27 Feb 2023 08:13:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434527 The Tribunal ruled in favor of the appellant, determining that their painting services on existing industrial and commercial structures fell within the definition of "works contract" under Section 65(105)(zzzza) of the Finance Act, 1994. The Tribunal highlighted that the appellant's activities, including painting work on plant, machinery, and buildings for commercial and industrial purposes, qualified as works contract services under the relevant clauses of the Act. By emphasizing that the definition of works contract was not limited to new constructions but also covered civil structures primarily for commerce or industry, the Tribunal set aside the previous order and allowed the appeal. Case-Laws Service Tax Tue, 07 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434527