https://www.taxtmi.com/article/detailed?id=11495 The court found the petitioner met the conditions of a works contract service provider and supplied construction services to the building owner, so the statutory exclusion for works contract services supplied for immovable property did not apply. Therefore the petitioner was entitled to claim Input Tax Credit on goods and services used to provide the taxable works contract service, and the revenue demand was held ultra vires and set aside. en-us Wed, 14 Jun 2023 11:56:59 +0530 Wed, 14 Jun 2023 11:56:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11495 The court found the petitioner met the conditions of a works contract service provider and supplied construction services to the building owner, so the statutory exclusion for works contract services supplied for immovable property did not apply. Therefore the petitioner was entitled to claim Input Tax Credit on goods and services used to provide the taxable works contract service, and the revenue demand was held ultra vires and set aside. Articles Goods and Services Tax - GST Wed, 14 Jun 2023 11:56:59 +0530 https://www.taxtmi.com/article/detailed?id=11495