TMI Blog2015 (6) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... paint was purchased by the appellant and therefore, the contract has to be treated as works contract and the period involved is 16.06.2005 to 31.03.2006. It was submitted that the cost of the raw materials is ₹ 1,80,201/- and this service cannot be considered as repair service. Even though this claim is not acceptable, this service of painting of MS towers was undertaken for AP Transco which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n behalf of the appellant. However, written submissions have been received in which it has been submitted that appellant is a small contractor and is not doing any business on account of his ill-health. It has been submitted that appellant could not seek any employment because of ill health and is struggling to find means for his living itself. 2. Heard learned A.R. I find that in this case the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be treated as works contract and the period involved is 16.06.2005 to 31.03.2006. It was submitted that the cost of the raw materials is ₹ 1,80,201/- and this service cannot be considered as repair service. Even though this claim is not acceptable, this service of painting of MS towers was undertaken for AP Transco which is engaged in transmission of power. The services provided for the pu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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