AAR: Denies concessional rate of tax on construction of oil pipeline in Bangladesh, export-benefit

West Bengal AAR holds that the contract for installation of the pipeline awarded to applicant by Numaligarh Refinery Ltd. (NRL) under Memorandum of Understanding between India and Bangladesh for construction of an oil pipeline from Siliguri in India is works contract service; Notes the flow of transaction viz. NRL has been engaged as an implementing agency by Ministry of External Affairs, Govt. of India for construction of pipeline from Siliguri in India to depot of...