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Querist : Anonymous

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Querist : Anonymous (Querist)
11 November 2014 Dear Sir,
We have service tax registration and we deals only with municipalty for civil construction.
Whether we can claim exeption by citing notification no. 25/2012 in st-3 for the payment received from municipalty?

Please clarify.

11 November 2014 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) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession.
If you are covered by the above clause you can claim exemption citing the notification.


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