Construction of school for Chartiable Trust

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CA Sanjay Baheti (Querist)
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11 December 2010 A Contractor being an Individual is retained by charitable trust for construction of school building. Whether the contractor is liable for service tax under the Industrial Construction service. please advice

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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11 December 2010 Section 65(105)(zzq) says , to come with in the ambit of commercial or industrial concern, the services should be in relation to commercial or industrial construction. The question referred here is whether the activity referred comes under "industrial construction". But the Finance Act,1994 (section 65) does not define "industry". So referring Dictionaries, it seems to me that section 65(105)(zzq) attracts.

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