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construction of govt. institution

This query is : Resolved 

25 September 2010 construction of governmental institutional complex by the contractor will attract service tax.
The construction activities will be carried by the the government agency such as PWD or HUDCO etc through sub contractors for the construction of an auditorium for the other Govt Institution for its exclusive usage and such construction will not be used for commercial or residential purposes.

Please help

with many thanks

25 September 2010 yes. Service tax applicable


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