TMI BlogRefund of Service Tax - electrical works contract - the exemption is accorded to activities in...Refund of Service Tax - electrical works contract - the exemption is accorded to activities in connection with ‘civil structure’ or ‘original structure’ and not restricted to erection of the structure which appears to be the construction placed upon the expression by the lower authorities. - The retrospective effect of the exemption is applicable to the electrical works executed, and the maintenance undertaken, by the appellant for Goa State Industrial Development Corporation (GSIDC) and Goa Medical College (GMC) - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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