https://www.taxtmi.com/caselaws?id=371666 Construction of a telecommunication tower civil structure under a composite contract was treated as commercial or industrial construction service because the dominant work was site clearance, excavation, foundation and erection of the civil structure, with excavation and site formation being only incidental and ancillary. On that classification, the benefit of 67% abatement under Notification No. 1/2006-ST was available, since the contract fell within the construction service category rather than site formation service. en-us Wed, 17 Oct 2018 00:00:00 +0530 Sat, 08 Dec 2018 06:36:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371666 Construction of a telecommunication tower civil structure under a composite contract was treated as commercial or industrial construction service because the dominant work was site clearance, excavation, foundation and erection of the civil structure, with excavation and site formation being only incidental and ancillary. On that classification, the benefit of 67% abatement under Notification No. 1/2006-ST was available, since the contract fell within the construction service category rather than site formation service. Case-Laws Service Tax Wed, 17 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371666