28 March 2014
My client is a Cctv work contractor indulged in installation and commissioning of Cctv for city surveillance. This service is provided to police department. Order falls under category of work contract. I want to know whether he can avail mega exemption under n/n 25/2012 under point number 12, where, 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) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession;