Service Classification Debate: Works Contract vs. Erection, Installation, and Commissioning Services; Previous Misclassification Impacts Revenue Claims.

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....Classification of services - Works contract or Erection, installation, and commissioning services? - Registration under the wrong classification earlier by the assessee will not help the revenue - in the earlier classification of the appellant, the erection, installation and commissioning services, would not preclude them from the benefit under Works Contract Service.....