TMI BlogInsertion of new sections 102 - service tax - retrospective exemption from Service Tax on services...Insertion of new sections 102 - service tax - retrospective exemption from Service Tax on services provided to the Government, a local authority or a governmental authority by way of construction, erection, etc. of -(i) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession; (ii) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or (iii) an art or cultural establishment; (iii)..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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