https://www.taxtmi.com/caselaws?id=444131 Thermal insulation services supplied with insulation material were treated as eligible for 67% abatement under Notification No. 01/2006-ST because the exemption applied where material was supplied during provision of erection, commissioning or installation services, and the benefit could not be denied on a narrow reading limited to plant or machinery. The activity was also held to fall within works contract service under Section 65(105)(zzzza) of the Finance Act, 1994, as thermal insulation was covered within the statutory description and VAT or sales tax had been paid on the goods used. On that basis, denial of abatement and the service tax demand were set aside. en-us Thu, 05 Oct 2023 00:00:00 +0530 Mon, 09 Oct 2023 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444131 Thermal insulation services supplied with insulation material were treated as eligible for 67% abatement under Notification No. 01/2006-ST because the exemption applied where material was supplied during provision of erection, commissioning or installation services, and the benefit could not be denied on a narrow reading limited to plant or machinery. The activity was also held to fall within works contract service under Section 65(105)(zzzza) of the Finance Act, 1994, as thermal insulation was covered within the statutory description and VAT or sales tax had been paid on the goods used. On that basis, denial of abatement and the service tax demand were set aside. Case-Laws Service Tax Thu, 05 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444131