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Service Tax - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Erection, Commissioning or Installation Service (ECIS) - Had ...

Case Laws     Service Tax

November 15, 2019

Erection, Commissioning or Installation Service (ECIS) - Had there been a break up of the material and the service components in the contract itself, the demand would have been raised on the service component ignoring the material. - it is found that the contract in question is a composite works contract - The demand in this case has been made under Erection, Commissioning and Installation Service. ECIS does not include the contract where transfer of materials is involved. - Demand set aside.

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