Execution of project for State Govt. under composite contract classifiable as works contract service

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Section 65(105)(zzzza) of the Finance Act, 1994 – Works contract (OR) – Period September, 2004 to July, 2006 – Assessee had executed project of Madikheda Hydel project for Government of Madhya Pradesh – It stated that said project was executed under composite contract – Whether services provided by assessee would fall under category of ‘composite indivisible works contract’ and not liable to service tax – Held, Yes

Citation: [2018] 94 taxmann.com 308 (Hyderabad – CESTAT)

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