Ms Austees Hydro Power Construction Co ... vs Commissioner Central Excise Goods & ... on 7 January, 2025
In MCM Services Pvt. Ltd. v. Commissioner of
Service Tax, Delhi - 2017 (52) S.T.R. 388 (Tri. - Del.), a
Division Bench of the Tribunal examined whether the
nature of work executed by the appellant therein relating
to construction of dam, which would be a part of the
hydroelectric project, would fall within the exclusion
clause of the taxable service of „works contract‟ and held
as follows: