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Special provision for exemption in certain cases relating to construction of Government buildings.

Section 102 - Acts - Chapter V of Finance Act, 1994 - Section 102 - 1[ 102. (1) Notwithstanding anything contained in section 66B, no service tax shall be levied or collected during the period commencing from the 1st day of April, 2015 and ending wit .....

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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; (b) a structure meant predominantly for use as- (i) .....

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