https://www.taxtmi.com/forum/issue?id=111696 Services replacing a BER Central AC plant and related cooling appliances at a naval station, performed as a works contract supplying materials and labour, are not exempt under the mega exemption notification or negative list and are taxable as works contract service. For contracts on or after March 1, 2015, no exemption applies and tax liability is apportioned between the service provider and the service recipient under the governing notification framework. en-us Mon, 27 Mar 2017 16:05:18 +0530 Thu, 23 Jan 2025 15:55:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111696 Services replacing a BER Central AC plant and related cooling appliances at a naval station, performed as a works contract supplying materials and labour, are not exempt under the mega exemption notification or negative list and are taxable as works contract service. For contracts on or after March 1, 2015, no exemption applies and tax liability is apportioned between the service provider and the service recipient under the governing notification framework. Discussion-Forum Service Tax Mon, 27 Mar 2017 16:05:18 +0530 https://www.taxtmi.com/forum/issue?id=111696