Hydro Electric Projects Services Classified as Taxable Works Contract, Not Construction Service; Commissioner's Ruling Upheld.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Taxability of services provided by the respondent in relation to Hydro Electric Projects - it has to be held that the Commissioner committed no illegality in holding that the works undertaken by the appellant would fall within the exclusion clause of the definition of ‘construction and industrial construction’ service and the taxable ‘works contract’ service. - AT....