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Consult Construction

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Works Contract Services

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CC & CE Vs VRINDAVAN ENGINEERS & CONTRACTORS INDIA PVT LTD

TOG-910-CESTAT-MUM-2015

 

ST - Assessee executing a work order awarded to them by Goa State urban Development Agency (GSUDA) for a project name "Construction of Market-Cum Community Hall and Park" - Activities undertaken by the respondent indicate a comprehensive works contract which includes appreciable RCC work for foundations, columns and walls apart from construction of walls, laying of pipes - If such works are held to be taxable under site formation service, then every such project would involve activity of site formation - Work undertaken by assessee cannot be termed as an activity of "Site formation and clearance, excavation & earthmoving & demolition" - Appeal dismissed: CESTAT Mumbai CESTAT

 

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Guest Thursday, 27 July 2017

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