Services for Market Development in Goa Not Classified as Works Contract, Demand Under Finance Act Deemed Unsustainable.

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....Classification of service - development of a market at Biocholim and Ponda for the Goa State Urban Development Agency - works contract service or not - The CESTAT noted the absence of any finding by the Commissioner that the construction was primarily for commerce or industry, leading to the conclusion that the demand under section 65(105)(zzzza) of the Finance Act cannot be sustained.....