Service tax exemptions cover construction or repair of dams and...

Service tax exemptions cover construction or repair of dams and irrigation works, public roads and qualifying repairs to governmental civil structures, including office renovation. A construction sub-contractor remains independently liable after withdrawal of an applicable exemption, notwithstanding tax payment by the main contractor. Goods transport agency reverse charge applies to actual freight payments, not loading and unloading expenses or amounts in suppliers' goods invoices; the advocates' legal-services entry does not cover other professionals. Ledger descriptions alone do not establish receipt of taxable manpower supply or works contract services, and a royalty deduction alone does not establish a government grant of natural-resource rights. Extended limitation cannot be invoked for interpretational disputes where fraud or suppression is absent; regular returns and information available in the taxpayer's books are relevant.