Sub-contract - denial of exemption available to the construction ...
Court Allows Tax Exemption for Dam Subcontract, Rejects Narrow Interpretation Linked to Larger Hydroelectric Project Context.
February 15, 2017
Case Laws Service Tax AT
Sub-contract - denial of exemption available to the construction of dam only on the ground that the dam is part of the Hydroelectric Power Project - there is no justification to give a restrictive meaning to the term “dam” to the effect that the exemption will be available only when it is not part of any bigger project - exemption allowed - AT
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