Whether service tax on gov. appliacble or not

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

26 November 2014 when Gov, assign contract to civilion then whether Service tax can be charged or not.

Like build a school. road etc.

Annu Agarwal

Annu Agarwal (Expert)
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27 November 2014 As per notification no.25/2012 dated 20.06.2012
Serial no.12(c) Service by way of construction of a structure predominantly for use as (i) an educational (ii)a clinical (iii) an art or cultural establishment is exempted provided the construction service is provided to Government.Therefore contract of construction of government school is exempted from service tax.
Serial No.13(a) Services provided by way of construction of road for use by general public is exempted.
So if you are constructing road for the government that is to be used by general public,then the same is exempted.