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ST - Tube well Construction - Exempted - CBEC Clarifies


exexemption to bore wells

many of the water drilling rig operators are engaged in tube wells meant both government and private parties like factories and for individuals ( houses) since the exemption under 12(e) and 25(a) of the Mega exemption Notification is available to service provided to government , service tax liability on tube wells constructed for other than government is subjected to service tax

Central Excise Salem 24/08/2016

 

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