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        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.

        <h1>Leviability of service tax on construction: government canals exempt, private revenue-generating canals taxable under construction service rules.</h1> Canal construction is taxable as a commercial or industrial construction service only if the structure is used, occupied, or engaged primarily for commerce or industry; government-built canals for public projects do not fall within commercial activity and are not chargeable, while privately developed, revenue-generating canals are taxable. Separately, works contracts for specified infrastructure-including canals and related irrigation projects-executed through turnkey or EPC arrangements are excluded from service tax liability.

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