Tank Construction Considered Immovable Property, Subject to Service Tax Under Manufacturing Activity Guidelines.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Taxable services or manufacturing activity - as far as the fabrication or erection of tank at site is concerned, the activity brings into existence an immovable property - prima facie liable to service tax. - AT....