Activity of supervision of fabrication and erection of ...
Supervising the fabrication and erection of structures isn't technical assistance or Management Consultancy Services for tax purposes.
February 1, 2015
Case Laws Service Tax AT
Activity of supervision of fabrication and erection of supporting structures and equipment from the client - it cannot be termed that appellant is providing technical assistance to their clients. - the activity of the appellant does not fall under the category of Management Consultancy Services. - AT
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