2020 (5) TMI 34

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.... MR. ANIL G. SHAKKARWAR, MEMBER(TECHNICAL) Shri P.C. Anand, Consultant For the Appellant Ms. K. Komathi, JC (AR) For the Respondent ORDER PER : SULEKHA BEEVI C.S Brief facts of the case are that appellants are engaged in manufacture and trading of wooden cup boards / storage units etc. During the course of audit of accounts, it was noticed that though the appellant had registered under Comme....

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....at the activity of appellant is in the nature of Works Contracts Service since it involves supply of goods as well as rendering of services. After 1.6.2007, the appellants have obtained registration under WCS category for discharge of service tax which has been accepted by the department. Since these activities fall under composite nature of contracts, they are not subject to levy of service tax p....