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Service Tax - Highlights / Catch Notes

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Works Contract or not - The appellant has carried out the ...


Painting Work on Plant and Machinery Classified as "Works Contract" for Service Tax Purposes.

February 27, 2023

Case Laws     Service Tax     AT

Works Contract or not - The appellant has carried out the painting work on this plant, machinery, building - a civil construction or a part thereof covers the plant machinery, building on which the appellant has carried out the painting work - The activity of the appellant is squarely covered under the definition of “works contract”. - AT

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