Sub-contractor's pure services to main contractor for Surat hospital project not exempt from tax; exemption non-transferable.

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Full Text of the Document

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....Supply of pure services as a Sub-contractor to another contractor of the SMC - Architectural Consultancy Service provided by the applicant to Surat Municipal Corporation for construction of SMIMER Hospital & College Campus - The main contractor if exempt would not lead automatically to a sub-contractor providing service to the main contractor being exempt - AAR....