Revenue Authority Confirms Material Costs Included in Works Contract Service for Building and Structures Erection and Installation.

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Full Text of the Document

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....Works Contract Services - Commercial of Industrial Building and Civil Structures and Erection Commissioning and Installation service - When the revenue itself has allowed the abatement, it has admitted that the material cost is included in the gross value of the Works Contract Service. With this fact also, it is clearly established that the service provided by the appellant is Works Contract Service. - AT....