A single Bench of Calcutta High Court has directed to serve show cause notice for confirmation of penalty finding that transporting own machinery from one place to another for execution of particular work would not be liable to Goods and Service Tax. DRB Infrastructure Pvt. Ltd. is a construction Company who was entrusted with sub-contract for earth excavation, embankment/subgrade work and drain work on the four/six lane access-controlled expressway. In order to carry out the said work, petitioner transported its own machinery from Arunachal Pradesh to Jammu by two trailers through a third-partyconsignment.
Source: taxscan.in
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