Supply of equipments to be used in construction of dams classifiable as supply of tangible goods

GST/Service Tax: Where assessee entered into contracts for construction of residential complex in Hydro Power Project colony to be used for residence of staff working on dams and construction of peripherals of Hydro Electricity Dams and it was providing services along with material, said contracts were composite contract and would be classifiable under category of 'works contract service'

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