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Service Tax - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

Classification of service - activities involved civil ...


Civil construction and site work for petrol pump outlets classified as "Works Contract service" for tax purposes.

April 19, 2018

Case Laws     Service Tax     AT

Classification of service - activities involved civil construction, site preparation, road work, pump installation, piping, soil work etc. for their petrol pump retail outlets - Since the activities undertaken by the appellant involves both the execution of the job and for supply of goods, the same appropriately falls under the taxable category of “Works Contract service”. - AT

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