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Service Tax Not Applicable on BPL Housing Contracts from July 1, 2012; Board Cannot Shift Tax Liability to Contractors.

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....On the contract for construction of BPL houses, as awarded by the Board to the petitioners, no service tax is leviable w.e.f. 1.7.2012 - The Board is not entitled to pass on the burden of service tax payable on its part, if the tax is leviable, upon the contractors. - HC....

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