https://www.taxtmi.com/forum/issue?id=119747 Construction contracts with an entity that is a body corporate under company law do not qualify as a government body and therefore are not eligible for the mega exemption; construction services provided under such agreements are liable to service tax. For a proprietorship service provider, abatement under the service tax rules may be available, contingent on documentary proof of sale of materials to substantiate the reduced taxable value; reverse charge implications are noted but entitlement to abatement depends on producing required evidence. en-us Thu, 20 Mar 2025 10:19:22 +0530 Fri, 21 Mar 2025 11:18:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119747 Construction contracts with an entity that is a body corporate under company law do not qualify as a government body and therefore are not eligible for the mega exemption; construction services provided under such agreements are liable to service tax. For a proprietorship service provider, abatement under the service tax rules may be available, contingent on documentary proof of sale of materials to substantiate the reduced taxable value; reverse charge implications are noted but entitlement to abatement depends on producing required evidence. Discussion-Forum Service Tax Thu, 20 Mar 2025 10:19:22 +0530 https://www.taxtmi.com/forum/issue?id=119747