AAR: Separate registration not required for execution of works-contract in another State

AAR holds that separate registration is not required at the place where works-contract is executed; Notes that applicant, having a registration in Rajasthan (where it’s Principal Place of business was situated), got a contract from M/s Shree Cement Ltd. involving complete electrical and instrumentation jobs, installation, testing and commissioning at township (Karnataka Cement Project); Claims that location of supplier is nothing but principal place of business which is Raj...