Whether Service tax applicable on construction of sewerage or conduits under government scheme when the agreement is made after 01.03.2015 or it will get benefitted under mega exemption notification 25/2012 irrespective of the agreement date.
Service tax on sewerage or conduit under government scheme
Whether service tax applies to construction of sewerage or conduits under a government scheme depends on whether the service recipient qualifies as a government agency under the mega exemption notification; the agreement date alone is not determinative and full factual details about the service provider and recipient are required to assess exemption eligibility. (AI Summary)
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