Dispute Over VAT/TDS Deductions in Work Contract Services; Hindustan Steel Must Issue Form-JVAT 400 Certificate.

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Full Text of the Document

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....Deduction VAT / TDS from the bills by the Recipient of work contract service - Sub-contractor of Main contractor - Non issue to TDS certificate since the amount was adjusted as per the terms of contract - Nothing has been produced by the petitioner which would reveal deduction on account of VAT for the works contract of M/s Hindustan Steel Works Construction Limited, for which the respondent-M/s Hindustan Steel Works Construction Limited is under a duty to issue certificate in Form-JVAT 400. - HC....