https://www.taxtmi.com/forum/issue?id=596 No specific statutory exemption exists for PWD or CPWD; exemptions depend on the nature of the work and categories of projects under the execution of works contracts. Service tax is leviable where the constructed building or civil structure is used for commerce or industry, whereas services provided to a public authority that are not for commercial or industrial use are treated as exempt. en-us Fri, 07 Dec 2007 16:29:55 +0530 Thu, 23 Jan 2025 15:58:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=596 No specific statutory exemption exists for PWD or CPWD; exemptions depend on the nature of the work and categories of projects under the execution of works contracts. Service tax is leviable where the constructed building or civil structure is used for commerce or industry, whereas services provided to a public authority that are not for commercial or industrial use are treated as exempt. Discussion-Forum Service Tax Fri, 07 Dec 2007 16:29:55 +0530 https://www.taxtmi.com/forum/issue?id=596