https://www.taxtmi.com/caselaws?id=385163 Facilitating deposit works for modification, augmentation, shifting or addition to a transmission system at the request of a consumer or intending agency was treated as a taxable supply of services because it involved services rendered for consideration in the course or furtherance of business. The value of supply was held to include amounts directly incurred by the consumer or intending agency for the infrastructure, since that expenditure formed part of the consideration where the work was done under the supplier's supervision or by the supplier itself. The arrangement was classified under the relevant service entry and GST was applied at 18%. en-us Mon, 29 Jul 2019 00:00:00 +0530 Tue, 11 Mar 2025 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385163 Facilitating deposit works for modification, augmentation, shifting or addition to a transmission system at the request of a consumer or intending agency was treated as a taxable supply of services because it involved services rendered for consideration in the course or furtherance of business. The value of supply was held to include amounts directly incurred by the consumer or intending agency for the infrastructure, since that expenditure formed part of the consideration where the work was done under the supplier's supervision or by the supplier itself. The arrangement was classified under the relevant service entry and GST was applied at 18%. Case-Laws GST Mon, 29 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385163