2024 (3) TMI 242 - SCH - Service Tax

Classification of service - works are undertaken by them on Government Tenders and payments are received as per stage of completion of work - whether the services would be covered under Works contract service or under erection, commissioning and installation service? - it was held by CESTAT that the services of Works Contract rendered by the Appellant is in respect of Roads and thus not chargeable to service tax for the period after 01.06.2007. HELD THAT - The appeal is dismissed.

Summary

The Supreme Court dismissed the appeal citing judgments in Commissioner of Service Tax, Mumbai-II vs. 31 Infotech Ltd. and M/s Total Environment Building Systems Pvt. Ltd. The delay was condoned, and pending applications were disposed of.