Contract involves Services, as well as Supply/Deemed Supply of Goods, can only Classify under head ‘Works Contract Services’: CESTAT

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi has held that the contract involves services, as well as supply/deemed supply of goods, can only be classified under the head “works contract services”. The appellant, M/s Sconce Global Private Limited is engaged in the business of setting up stalls for various companies at…

Source Taxscan

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