Defense Producer Wins Refund on Service Tax for Non-Commercial Construction Activity Under Service Tax Rules.

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Full Text of the Document

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....Refund of service tax paid - it can be seen that organisation namely M/s Bharat Dynamics Limited is mainly/primarily engaged in defence production which are necessary for the country - the activity of construction of compound wall for above company cannot be said to fall under the category of “Commercial or Industrial Construction Services” for the purpose of levy of service tax - refund allowable....