AAAR: Filing foundation/plinth with ‘silver-sand’, not supply of goods but a ‘works-contract’

West Bengal AAAR holds that activity of filling in compound, tank, lowland, etc. with silver sand and earthwork in layers, including spreading and compacting is a ‘works contract’ service; Rejects appellant’s plea that the principal supply is supply of goods i.e. silver sand and the service portion involved therein like filing the designated areas, compacting and levelling the same are ancillary to principal supply; Dismisses appellant’s contention that because 90% of...