TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Exemption from Service Tax for Construction Services on Canals and Dams Under Section 101 of Finance Act, 1994</h1> Section 101 of the Finance Act, 1994, as amended, provides an exemption from service tax for certain services related to the construction of canals, dams, and other irrigation works. This exemption applies to services provided between July 1, 2012, and January 29, 2014, to authorities or bodies established by an Act of Parliament, State Legislature, or the Government with significant equity or control. These services must be related to municipal functions under Article 243W of the Constitution. Refunds are available for service tax collected during this period, with claims required within six months of the Finance Bill, 2016's presidential assent.
TaxTMI 
