Service tax exemption for specified government construction services enables refunds and requires limited-time refund claims. Three new provisions create targeted service tax exemptions for construction-related services provided to government-controlled authorities, the Government or local authorities, and for airport or port works under pre-existing contracts, each requiring refunds where tax was collected and confining refund claims to a six-month period from the Finance Bill's assent, with the airport/port exemption conditioned on Ministry certification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Service tax exemption for specified government construction services enables refunds and requires limited-time refund claims.
Three new provisions create targeted service tax exemptions for construction-related services provided to government-controlled authorities, the Government or local authorities, and for airport or port works under pre-existing contracts, each requiring refunds where tax was collected and confining refund claims to a six-month period from the Finance Bill's assent, with the airport/port exemption conditioned on Ministry certification.
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