Nature of Services rendered by appellant - it was the obligation ...
Appellant Required to Provide All Equipment and Labor for Contract's Successful Completion, Involving Multiple Obligations.
September 19, 2018
Case Laws Service Tax AT
Nature of Services rendered by appellant - it was the obligation of appellants only to supply/provide all equipments, materials, labour and other facilities requisite for and incidental to the successful completion of the works and in carrying out all duties and obligations imposed by the contract documents - thus, the contract is composite in nature rather being the contract for service simpliciter.
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