AAR: Denies concessional-rate benefit on work-contract for excavation of trenches & laying of OFC

Gujarat AAR denies concessional-rate benefit to works-contract executed by applicant with Railtel Corporation of India Ltd. (on behalf of Bharat Broadband network Ltd., a GOI Undertaking) for Excavation of trenches and laying of Optical Fiber Cable (OFC) through ducts, testing, commissioning of OFC which would be used for the purpose of providing/supplying internet connectivity to Gram Panchayat; Notes that the scope of the work as per the Tripartite ...