TMI BlogConstruction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of - Provided to Government, Local Authority or governmental authorityX X X X Extracts X X X X X X X X Extracts X X X X ..... novation, 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, er ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entry shall apply on or after the 1st April, 2020; Amending Notes:- Restoration of certain exemptions withdrawn last year for projects, contracts in respect of which were entered into before withdrawal of the exemption.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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he period from 01.04.2015 to 29.02.2016 under such contracts has also 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 Legisl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to, or entrusted by the Government with, the control or management of a municipal or local fund; (d) a Cantonment Board as defined in section 3 of the Cantonments Act, 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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