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Services in relation to construction of buildings classifiable as works contract services

December 6, 2018[2018] 100 32 (New Delhi - CESTAT)

GST/Service Tax : Where assessee had provided to O C-Common Wealth Games services as that of partition work, metal glass works, civil works, wood work finishing, flooring, ceiling, false ceiling, hardware fittings and other similar services in relation to constructed buildings/offices, etc., said services would fall under category of 'works contract services' and not under category of 'interior decorator services'
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