Soma-Mohite Joint Venture ., In re

Date: January 20, 2020

Court: Appellate Authority for Advance Ruling
Bench: Maharashtra
Type: Advance Ruling
Judge(s)/Member(s): Sungita Sharma, Rajiv Jalota
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Subject Matter

Construction of tunnel and its allied work is 'Earth Work'. AAR ruling set aside

Summary

1. It is evident that as per the work order, the work deals with excavation of earth and depositing it on the sides. As per the above definitions, it is clear that Earthwork includes excavation and as per the contract the Earthwork constitutes more t…

1. Appellants herein, M/s. Soma Mohite Joint Venture (Joint Venture between Soma Enterprises and DM Corporation Pvt. Ltd.) are registered under Goods and Services Tax Act, 2017 having GST registration No. 27AAEAD1739FIZI and are having their Office at 3, Siddhivinayak Society, Soma Heights, Karve Road, Kothrud, Pune – 41 1 033. 2. Appellants are engaged in business of Construction of Infrast…

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