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Service Tax - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

The supervision of erection and commissioning cannot be equated ...


Service Tax on Works Contract Service Not Applicable for Supervision of Erection and Commissioning Activities.

February 5, 2019

Case Laws     Service Tax     AT

The supervision of erection and commissioning cannot be equated with civil work of erection and commissioning or installation of plant and machinery. When the appellants have not done any erection and commissioning activity. The levy of service tax under WCS is not attracted.

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