In the result, both the appeals of the revenue are dismissed
Bench: Shri A. T. Varkey & Dr. M. L. Meena]
TDS in respect of payment to contractors for carrying out any work in the Explanation thereto as explained the term ‘work’ to be an inclusive definition, but has provided an exclusion to be ‘does not include manufacturing or supplying of a product. according to requirement or specification of the customer by using materials purchased from a person, other than such