(1.) Heard Sri Shubham Agrawal learned counsel for the assessee and the learned standing counsel.
(2.) The questions of law referred are as under:
(3.) The facts of the case are that the assessee entered into a contract with M/s. Gardenia Builders and Developers Ltd. for construction of civil structure and description of the job work was required to be done i.e. "providing, laying and curing of concrete in beam, slab and raft".