Whether Service provided under the category of Commercial or Industrial Construction service to the following entities are taxable :
1. NTPC
2. ETP Plant of Municipal Corporation
3. STP Plant of municiple Corporation
4. State Industrial Development Corporation
5. Municipal corporatiions in respect of properties/assets no coomercial benefits derived
What is the end use of these structures? This will answer your question. It does not matter whether the service is provided to govt. If the same are for commercial puposes then taxable
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