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Service Tax - Highlights / Catch Notes

Home Highlights May 2015 Year 2015 This

Works contract - construction of canals, pipelines or conduits ...

Case Laws     Service Tax

May 1, 2015

Works contract - construction of canals, pipelines or conduits for Government/ Government undertakings for augmentation of irrigation, water supply or sewerage disposal would be for a non-commercial, non-industrial purpose or user and thus excluded in view of the exclusionary clause in clause (b) of WCS definition - AT

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