Leviability of service tax on construction of canals by Government agencies

CBEC has clarified following two issues regrding leviability of service tax on:

1. construction of canals for Government projects.

2.construction activity of dams, irrigation projects buildings or infrastructure construction etc. through turnkey or EPC (Engineering Procurement & Construction) mode.

vide - Circular No. 116/10/2009-S.T., dated 15-9-2009.

Click the title for the text of the circular.