Construction services exemption: original works for specified housing, agricultural and transport projects subject to scope and contract timing.

Service tax exemption covers construction, erection, commissioning or installation of original works for specified categories - railways (with contract date exceptions for monorail/metro), single residential units (not part of a residential complex), approved low cost housing projects, post harvest agricultural storage including cold storages, and mechanised food grain handling or processing equipment (excluding alcoholic beverages). Applicability depends on contract timing and approval under designated affordable housing schemes; definitions of original works, single residential unit, residential complex and agricultural produce determine scope.

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