Construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of - Provided to Government, Local Authority or governmental authority

Exemption for government construction services restored for qualifying contracts, subject to contract-date and stamp-duty conditions.

Exemption restores service-tax relief for construction and related services provided to Governmental entities where works are predominantly non-commercial, educational, clinical, cultural, or residential for self-use; the relief is limited to services under contracts entered into before a specified cutoff and where appropriate stamp duty had been paid before that cutoff, with retrospective coverage for an interim period and an express terminal date. Definitions of 'governmental authority,' 'local authority,' and 'Government' are amended to fix eligibility by statutory origin, equity participation, or departmental status, and to exclude entities not subject to constitutional accounting requirements.