Applicability of Service Tax on BOT Projects

This query is : Resolved 

21 November 2008 I want to know if Service Tax is Payable on Build Operate & Transfer (BOT) Projects awarded by the Govt. Departments?
If applicable then on what component, as there are lot many components going into collecting the said charges from the users eg. Fixed Cost, Interest Cost, Routine Maintenance Cost, etc. AND Contractor i.e. BOT Operator's Profit element.

22 November 2008 Prima facie it is not covered as he is providing services to himself.

Like he build and owns also, so where is the service receiver if no receiver then no provider also.

But the charges collected from the daily customers or users may come under service tax.


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