TaxTMI 
TaxTMI 
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
22 Dec 2024 
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Service tax exemption depends on whether the service recipient qualifies as a government agency under the mega exemption.
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)
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)