https://www.taxtmi.com/caselaws?id=327516 A concessional tax notification for contracts relating to construction of buildings was held to apply strictly, so specialized work of fabricating and fixing glass curtain walls on an already planned or existing structure did not fall within that expression. The court reasoned that such activity was not itself construction of a building, and the broader definition of "building" in a different regulatory context could not be imported into the notification. The alternative argument that the work was incidental or ancillary also failed because it lacked a direct nexus with the construction of the building itself. The contract was therefore outside both relevant notification categories. en-us Fri, 06 May 2016 00:00:00 +0530 Mon, 16 Jan 2017 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327516 A concessional tax notification for contracts relating to construction of buildings was held to apply strictly, so specialized work of fabricating and fixing glass curtain walls on an already planned or existing structure did not fall within that expression. The court reasoned that such activity was not itself construction of a building, and the broader definition of "building" in a different regulatory context could not be imported into the notification. The alternative argument that the work was incidental or ancillary also failed because it lacked a direct nexus with the construction of the building itself. The contract was therefore outside both relevant notification categories. Case-Laws VAT and Sales Tax Fri, 06 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327516