Construction of Road - If the contract recognizes the two ...

Contractual Benefit Eligibility Unaffected by Road's Purpose; Separate Activities Recognized for Benefit Granting.

September 3, 2018

Case Laws Service Tax AT

Construction of Road - If the contract recognizes the two activities as separate activities, even though the construction of the road is in connection with the commercial complex, the benefit has to be allowed. As such the fact whether the road is being constructed for public utility purpose or as a part of a commercial complex is not relevant.

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Construction of Road - If the contract recognizes the two ...

Contractual Benefit Eligibility Unaffected by Road's Purpose; Separate Activities Recognized for Benefit Granting.

September 3, 2018

Case Laws Service Tax AT

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