Classification of services - activity of preparation of site for ...

Power Plant Site Prep Classified as "Works Contract" Service, Not "Site Formation" Under Supreme Court's Larsen & Toubro Decision.

May 19, 2023

Case Laws     Service Tax     AT

Classification of services - activity of preparation of site for the power plant - It has been found as a fact that the work order in the present case, involves both supply of services as also goods. It is, therefore, a composite contract. In view of the decisions of the Supreme Court in Larsen & Toubro it has to be held that the services performed by the appellant under the work order would fall in the category of “works contract‘ service and not “site formation‘ service. - AT

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