CESTAT Final Order: M/s Agarwal Builders - Classification of Construction Services

This publication discusses the final order passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in the case of M/s Agarwal Builders. The tribunal examined the classification of construction services under the service tax regime and addressed critical issues regarding valuation, exemptions, and the applicability of abatement. The judgment provides important clarifications on the distinction between works contract services and construction services. This case is particularly relevant for real estate developers and construction companies dealing with historical service tax disputes and transitional provisions under GST.