Court Rules Petrol Pump Construction Falls Under Works Contract Service, Not Erection Service, Per Section 65(105)(zzzza.

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....Construction of petrol pumps - the classification adopted in the impugned order Erection Commissioning and Installation Service is not tenable and palpably wrong - the service rendered by the appellant is classifiable under Works Contract Service as defined u/s 65(105)(zzzza) - AT....