Construction Services - Services provided to the Government or local authority

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..... he Government, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of- * a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession * a historical monument, archaeological site or r .....

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..... ion, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of- * **** * a historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958) * **** * canal, dam or other irrigation works * pipe li .....

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..... been withdrawn. 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 of the Constitution; .....

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..... , 2006; (41 of 2006.) (e) a regional council or a district council constituted under the Sixth Schedule to the Constitution; (f) a development board constituted under article 371 of the Constitution; or (g) a regional council constituted under article 371A of the Constitution; From 14.5.2015 65B (26A) "Government" means the Departments of the Central Government, a State Government and it .....

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..... remained taxable. The benefit of exemption is proposed to be extended to the said services provided during the period from the 1st July, 2012 to 29.01.2014. (b) Refund of Service Tax paid on the said services during the period from the 1st July, 2012 to 29.01.2014 shall also be allowed in accordance with the law including the law of unjust enrichment. Application for refund may be allowed to be f .....

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