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    <title>Liability of service tax on executing contracts of Army, CPWD &amp; other central, state govt.</title>
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    <description>Service tax on construction contracts for Army, CPWD and other government departments depends on purpose: construction is taxable when provided for commercial or industrial purposes, whereas ordinary public works for government departments are generally not liable; an exception arises if a government-built facility is run commercially, in which case service tax may apply. The discussion also records a practitioner view asserting a general exemption for works executed for government departments and notes prevalent non-registration among government contractors.</description>
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      <description>Service tax on construction contracts for Army, CPWD and other government departments depends on purpose: construction is taxable when provided for commercial or industrial purposes, whereas ordinary public works for government departments are generally not liable; an exception arises if a government-built facility is run commercially, in which case service tax may apply. The discussion also records a practitioner view asserting a general exemption for works executed for government departments and notes prevalent non-registration among government contractors.</description>
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