https://www.taxtmi.com/circulars?id=7663 Canal construction is taxable as a commercial or industrial construction service only if the structure is used, occupied, or engaged primarily for commerce or industry; government-built canals for public projects do not fall within commercial activity and are not chargeable, while privately developed, revenue-generating canals are taxable. Separately, works contracts for specified infrastructure-including canals and related irrigation projects-executed through turnkey or EPC arrangements are excluded from service tax liability. en-us Tue, 15 Sep 2009 00:00:00 +0530 Fri, 06 Jan 2012 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7663 Canal construction is taxable as a commercial or industrial construction service only if the structure is used, occupied, or engaged primarily for commerce or industry; government-built canals for public projects do not fall within commercial activity and are not chargeable, while privately developed, revenue-generating canals are taxable. Separately, works contracts for specified infrastructure-including canals and related irrigation projects-executed through turnkey or EPC arrangements are excluded from service tax liability. Circulars Service Tax Tue, 15 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7663