Works Contract Services - Evidently all the service recipients ...

State Government Entities Exempt from Service Tax on Works Contract Services as "Government Authority.

September 23, 2020

Case Laws     Service Tax     AT

Works Contract Services - Evidently all the service recipients have been set up by the State Government, and are directly under the control of the various Ministries of the State Government. Thus, the service recipients are covered under sub clause (i) of clause (5), of the definition of the term ‘Govt. Authority’ - Benefit of exemption available - AT

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