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Service tax

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08 April 2015 hellop...someone plz suggest me.. We are having excavator machines & right now our machine is being worked in Canal work.. So my question is whether we are liable for service tax if t/o exceeds 10 lac & to whom we are providing machine..they deduct our tds in 94c.. So service tax liability arise on our side??

09 April 2015 Please check whether it qualifies under entry 12 of the mega exemption notification. If yes, s tax not applicable. If no, service tax shall be applicable.

Entry 12 is as follows:

12. Services provided to the Government, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of -

(a) .......;

(b) .......;

(c) .......;

(d) canal, dam or other irrigation works;

(e) .......; or

(f) ........;


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