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of <h1>Service Tax Exemption Restored for Pre-March 2015 Government Construction Contracts Until March 2020; Definitions Clarified</h1> The the exemption from service tax for services related to construction, erection, commissioning, installation, repair, maintenance, renovation, or alteration provided to the government, local authorities, or governmental authorities. This exemption applies to projects predominantly not used for commerce or industry, such as educational, clinical, or cultural establishments, and residential complexes for self-use or employees. Initially withdrawn on April 1, 2015, the exemption was restored for contracts signed before March 1, 2015, with applicable stamp duty paid, effective until March 31, 2020. Definitions for 'governmental authority' and 'local authority' are also provided.
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