Centage for service charge/ technical assistance is not exempt under Mega Exemption Notification

Bihar Rajya Pul Nirman Nigam Limited Vs Union of India (Patna High Court) Patna High Court held that service tax is leviable on centage charges received for their service charge/ technical assistance and exemption benefit under Mega Exemption Notification is not available since actual construction of roads and bridges are done by contractors. Facts- The present petition has been filed by the petitioner mainly contesting against levy of service tax on the amount of ‘centage’ received by them from the government to get constructed the bridges by further awarding contracts to various contract...