Union Budget 2015, withdrawal of the Service Tax Exemption hitherto available on specified services of construction, repair, maintenance, renovation or alteration service provided to the Government, a local authority, or a governmental authority
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Service tax exemption withdrawal makes construction and related services to government taxable under amended rules. Withdrawal of exemption on specified construction and allied services supplied to government entities was effected by the Union Budget 2015, rendering such services taxable with effect from 01.04.2015. The change removes the earlier exemption for services to the Government, a local authority or a governmental authority consisting of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration.
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Provisions expressly mentioned in the judgment/order text.
Service tax exemption withdrawal makes construction and related services to government taxable under amended rules.
Withdrawal of exemption on specified construction and allied services supplied to government entities was effected by the Union Budget 2015, rendering such services taxable with effect from 01.04.2015. The change removes the earlier exemption for services to the Government, a local authority or a governmental authority consisting of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration.
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