Chartered Accountant
1948 Points
Joined October 2012
Entry 12 of mega exemption notification 25/2012-ST provides for possible exemption in case of 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
(d) canal, dam or other irrigation works;
Proper legal opinion could be obtained to ensure the exemption as the other aspects such contractual terms etc would influence the aspect of taxability.