In the result, revenue’s appeal for A
Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&
801A(4) which reads as under, makes the position very clear : 'Explanation : For the removal of doubts, it is hereby declared that nothing contained in this section shall apply in relation to a business referred to in sub-section (4) which is in the nature of a works contract awarded by any person (including the Central or State Government