Supreme Court · 2022 INSC 857 · Decided 24 August 2022
Commissioner of Customs and Central Excise Vadodara v. M/S Jyoti Limited and ORS.
- Court
- Supreme Court of India
- Citation
- 2022 INSC 857 · [2022] 7 S.C.R. 534
- Case number
- CIVIL APPEAL No. 4721/2008
- Decided
- 24 August 2022
- Bench
- M.R. SHAH, B.V. NAGARATHNA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Service Tax - Works Contract - Respondent-assessee company was engaged in manufacture of mechanical, engineering and electrical goods falling under Chapters 84 and 85 of Central Excise Tariff Act - In respect of certain merely sold their products - In respect of certain buyers, at their request, the assessee had undertaken, at the customer's site, certain activities like construction, civil works including installation, erection and commissioning of machinery to specific requirements of the customers
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