2018 (5) TMI 1122

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....hri Kapil Vaish (C.A.) for Appellant Shri Rajeev Ranjan (Joint Commr.) AR for Respondent Per: Anil Choudhary The issue in this appeal is whether the service rendered by the appellant is classifiable under the Head 'Works Contract' or 'Erection Commissioning & Installation Service'. 2. From the admitted facts, we find that the appellant had led evidence before the court below that they ....

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....equent to that, the Hon'ble Supreme Court have decided the classification issue by its order in the case of L & T 2015 (39) S.T.R. 913 (SC), order dated 20/08/2015, wherein it has been held that in a complex contract involving use of materials as well as service component which shall be classified under the heading 'works contract' and cannot be classified under other heads of services like 'E....