https://www.taxtmi.com/caselaws?id=458434 CESTAT Ahmedabad ruled on classification of thermal insulation installation services. The tribunal determined that thermal insulation installation constitutes a works contract service under clause (a) of the service tax definition, not a separate taxable service. Since the appellant had already paid VAT/sales tax on goods used in the installation, demanding additional differential service tax was improper. The tribunal set aside the demand order, holding that the activity fell within the specified works contract categories and no separate service tax liability arose. Appeal decided in favor of the assessee. en-us Mon, 19 Feb 2024 00:00:00 +0530 Sat, 26 Oct 2024 19:28:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458434 CESTAT Ahmedabad ruled on classification of thermal insulation installation services. The tribunal determined that thermal insulation installation constitutes a works contract service under clause (a) of the service tax definition, not a separate taxable service. Since the appellant had already paid VAT/sales tax on goods used in the installation, demanding additional differential service tax was improper. The tribunal set aside the demand order, holding that the activity fell within the specified works contract categories and no separate service tax liability arose. Appeal decided in favor of the assessee. Case-Laws Service Tax Mon, 19 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458434