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Works contract

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(Querist)
13 July 2013 if a private limited company carries on construction or repair of road, etc. for any government body, then is the company liable to collect and pay service tax.
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RENGARAJ R.K

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RENGARAJ R.K (Expert)
16 July 2013 Services provided to Government, local authoritty or a govt authority by way of construction or repair is exempted from service tax.

Notn: Negative list notn 25/2012
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