AAR: Services of Consultancy along with Works Contract under Government projects not pure services

Gujarat AAR holds that Design and Comprehensive Consultancy Services from concept to completion for State of Art High rise office building provided to Surat Municipal Corporation & other State Authority is not exempt as none of the consultancy services provided by Applicant is Pure Services; Notes that (i) Applicant is engaged in providing a wide range of professional consultancy services including Architecture, Engineering (MEPF), Planning, Urban Design, Landscape, Susta...