2020 (5) TMI 34

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....S., MEMBER (JUDICIAL) AND HON'BLE 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 thoug....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and appearing for the appellant submitted that 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, t....