Insertion of new sections 103 - service tax - Retrospective ...
Act Rules Bill
March 4, 2016
Insertion of new sections 103 - service tax - Retrospective Exemption from Service Tax on services by way of construction, erection, etc. of original works pertaining to an airport, port was withdrawn with effect from 1.4.2015. - where the contract had been entered into prior to 01.03.2015. The exemption is being restored till 31.03.2020.
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