The Customs, Excise & Service Tax Appellate Tribunal (CESTAT) Bangalore has allowed Carpenter Classics India Pvt. Ltd.’s appeal, quashing a service tax demand under ‘Erection, Commissioning, or Installation Service’ for the period 2006–2007. The Tribunal held that the company’s activity—designing, supplying, and installing modular kitchens—qualified as a works contract service, which was not taxable before June 1, 2007, as per the Supreme [...]