Services Misclassified for Tax: Site Formation vs. Works Contract; Reclassification Changes Tax Liability.

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....Short payment of service tax - Site Formation Services or not - the services are not aligned to the above definition but includes set up of various other units such as WTP, CETP etc which is a composite works contract and hence the same would also merit classification under the service of works contract. Thus, the demand under site formation services cannot survive. - AT....