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Service Tax - Highlights / Catch Notes

Home Highlights September 2021 Year 2021 This

Refund of Service Tax - electrical works contract - the ...

Service Tax

September 11, 2021

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

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