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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 ...


Metal Spreading for Uncoursed Black Trap Rubble Stone Classified as Works Contract Service for Bund Construction.

August 29, 2020

Case Laws     Service Tax     AT

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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