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(Querist)
11 September 2012 Whether service tax is applicable to service of work contract of digging ponds and deepening of ponds to any state government land developement corporation?
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CA Suresh Jain

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CA Suresh Jain (Expert)
11 September 2012 The services referred by you can be said to be irrigation works under clause 12(d) or an activity in relation to water supply under clause 25(a) of notification 25/2012-st and therefore, exempted from service tax
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