Court Rules on Tax Dispute: Contract Deemed Composite, 67% Abatement Denied, Tax Imposed on Gross Value.

Benefit of abatement of 67% on value - commercial construction activities - composite contract or mere service contract - no material has been placed on record by the appellant to bifurcate value and nature of work and therefore tax has been imposed on the gross value, which cannot be said to be erroneous - The work cannot be artificially split. .....

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