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Service Tax - Highlights / Catch Notes

Home Highlights May 2015 Year 2015 This

Construction of canals for irrigation or water supply; ...

May 1, 2015

Case Laws     Service Tax     AT

Construction of canals for irrigation or water supply; construction or laying of pipelines/ conduits for lift irrigation conceived and integrated into a dam project, must be classified as works contract "in respect of dam" and is thus excluded from the scope of "Works Contract Service" - AT

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