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Service Tax - Highlights / Catch Notes

Home Highlights May 2015 Year 2015 This

Construction of canals for irrigation or water supply; ...


Canal and pipeline construction linked to dam projects exempt from "Works Contract Service" for service tax.

May 1, 2015

Case Laws     Service Tax     AT

Construction of canals for irrigation or water supply; construction or laying of pipelines/ conduits for lift irrigation conceived and integrated into a dam project, must be classified as works contract "in respect of dam" and is thus excluded from the scope of "Works Contract Service" - AT

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