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Service Tax - Highlights / Catch Notes

Home Highlights April 2013 Year 2013 This

The activity of the appellant in construction of roads on BOT ...


Road Construction on BOT Basis Exempt from Service Tax Across Multiple Service Categories, Tribunal Rules.

April 30, 2013

Case Laws     Service Tax     AT

The activity of the appellant in construction of roads on BOT basis is not leviable to service tax either under commercial or industrial construction service, works contract service, maintenance, management or repair of immovable property service or under Business Auxiliary Service. - AT

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