2014 (3) TMI 438 - AT - Service Tax

Classification of service - Erection, commission and installation service or Works contract - Held that - Matter remanded back following the judgment in the case of G.D. Builders & Others 2013 (11) TMI 1004 - DELHI HIGH COURT - Decided in favour of assessee.

Summary

The Appellate Tribunal CESTAT Ahmedabad allowed the appeal by way of remand regarding the Service Tax liability on services rendered by the appellant prior to 01.06.2007. The issue was whether it falls under erection, commission, and installation or works contract. The matter was remanded back to the adjudicating authority to reconsider in light of a judgment of the Hon'ble High Court of Delhi.