The Custom, Excise, Service Tax Appellate Tribunal (CESTAT) while rejecting the contention of the revenue authorities held that supplying and spreading GSB on top of road is a “work contract”. The appellant, M/s. Sem Construction had been awarded a contract under agreement by M/s. Archelean Chemical Private Limited at Rann of Kutch for job of […]
from Taxscan | Simplifying Tax Laws https://ift.tt/3lT3FyZ
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