1
|
2012(1)
ECS (127) (Tri-Ban)
|
M/s. Ramkey
Infrastructure Ltd
|
Irrigation canals are not excluded
from the scope of works contract.The 'dams' excluded from the scope of 'works contract'
are the gigantic RCC structures build across rivers and not the earth dams
/barrages
|
2
|
2013
(3) ECS (161) (Tri-Del)
|
M/s Agra Compurters
|
The process of
identifying the essential personality of the bundled services provided by the
assessee appear to be problematic at the first
blush but on deeper analysis of the transaction considered as a whole and on
an inter active analysis of the several terms and conditions of the
agreement, the essential character of service can be ascertained
|