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Service Tax - Highlights / Catch Notes

Home Highlights May 2015 Year 2015 This

Works contract - Where, the principal contractor, assigns the ...

Case Laws     Service Tax

May 1, 2015

Works contract - Where, the principal contractor, assigns the works to a sub-contractor and the transfer of property in goods involved in the execution of such works passes on accretion to or incorporation into the works on the property belonging to the employer/ contractee, the principal contractor cannot be liable to service tax - AT

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