𝗖𝗲𝘀𝘁𝗮𝘁 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗣𝗮𝗶𝗻𝘁𝗶𝗻𝗴 𝗪𝗼𝗿𝗸 𝗮𝘀 𝗪𝗼𝗿𝗸𝘀 𝗖𝗼𝗻𝘁𝗿𝗮𝗰𝘁 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Painting work on old buildings is covered under the definition of 'works contract.' Appeal allowed."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗔𝗽𝗽𝗲𝗹𝗹𝗮𝗻𝘁: F K Enterprise 𝗜𝘀𝘀𝘂𝗲: F K Enterprise's painting services on old buildings were disputed by Revenue for not qualifying as works contract. However, the Tribunal ruled they were correctly classified under works contract services.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that the definition of "works contract" includes painting work on both new and old buildings. Classified under finishing, repair, or renovation services for commercial or industrial use, it falls within the scope of works contract services. The appellant was correct in paying service tax under this category.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: F K Enterprise vs. C.C.E. & S.T.-Vadodara-i 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 07 February 2023 📜 This ruling clarifies that painting work on old buildings falls within the scope of works contract services.