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Service Tax - Highlights / Catch Notes

Home Highlights August 2020 Year 2020 This

Classification of services - job of “metal spreading for supply ...

Case Laws     Service Tax

August 29, 2020

Classification of services - job of “metal spreading for supply uncoursed black Trap Rubble stone” - The overall work is of construction of bunds which falls under Industrial & Commercial Construction Service. The said construction is undisputedly of an immovable property. With this fulfilment of the criteria, the service is squarely covered under the category of Works Contract Service. - AT

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