Construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of - Provided to Government, Local Authority or governmental authority

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion, or alteration of - Provided to Government, Local Authority or governmental authority (w.e.f. 1.3.2016) Scope of Exempt Service - Notification no. 25/2012 dated 20.06.2012 From 1.3.2016 to 31.3.2020 - Notification. 09/2016 - Dated 1-3-2016 12A. Services provided to the Government, a local authority or a governmental authority by way of construction, erection, commissioning, installation, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....020; Amending Notes:- Restoration of certain exemptions withdrawn last year for projects, contracts in respect of which were entered into before withdrawal of the exemption. Exemption from Service Tax on services provided to the Government, a local authority or a governmental authority by way of construction, erection, etc. of - (i) a civil structure or any other original works meant predomi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lso been exempted from service tax. Meanings and Definitions: From 1.7.2012 to 29.1.2014 (s) "governmental authority" means a board, or an authority or any other body established with 90% or more participation by way of equity or control by Government and set up by an Act of the Parliament or a State Legislature to carry out any function entrusted to a municipality under article 243W ....