RCM on Works Contract Service not applicable to corporate assessee

TDK India Private Limited Vs Commissioner of CGST & Excise (CESTAT Kolkata)

Regarding Works Contract Service, it has been observed in the impugned order that w.e.f 01.07.2012, vide Notification No. 30/2012-ST, the reverse charge mechanism for Works Contract Service was introduced. I find that this Notification is applicable to individual/

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