TMI BlogCommercial or industrial construction service - services rendered to Government bodies and other...Commercial or industrial construction service - services rendered to Government bodies and other entities - benefit exemption has been denied for the reason that the services have been rendered in the factory area - Scope of 'Factory' - the premises where the post-production processes take place towards making the produce commercially viable would qualify as a factory - the oil fields of ONGC, where only extraction of crude oil takes places, would not qualify as a ‘factory’. - The Commissioner c..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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