https://www.taxtmi.com/caselaws?id=756905 CESTAT NEW DELHI held that appellant's services were correctly classifiable as Works Contract Service under Section 65(105) of Finance Act, 1994. The tribunal found that contracts involved supply of materials per specifications with provision of material and labour, constituting composite and indivisible works contracts. However, regarding exemption eligibility for services to Delhi Development Authority, CESTAT noted DDA is a juristic entity separate from State and doesn't fall within Central/State Government scope. The tribunal remanded the matter for proper examination of whether appellant's work was non-commercial in nature and eligible for service tax exemption, allowing appeal partially through remand. en-us Fri, 09 Aug 2024 00:00:00 +0530 Fri, 09 Aug 2024 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756905 CESTAT NEW DELHI held that appellant's services were correctly classifiable as Works Contract Service under Section 65(105) of Finance Act, 1994. The tribunal found that contracts involved supply of materials per specifications with provision of material and labour, constituting composite and indivisible works contracts. However, regarding exemption eligibility for services to Delhi Development Authority, CESTAT noted DDA is a juristic entity separate from State and doesn't fall within Central/State Government scope. The tribunal remanded the matter for proper examination of whether appellant's work was non-commercial in nature and eligible for service tax exemption, allowing appeal partially through remand. Case-Laws Service Tax Fri, 09 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756905