Construction service


This query is : Resolved 

(Querist)
19 May 2013 According to Notification No. 25/2012, Mega Exemption in Service Tax, Point No. 14, clause d,
14. Services by way of construction, erection, commissioning, or installation of original works pertaining to,-


(d) post- harvest storage infrastructure for agricultural produce including a cold storages for such purposes; or

have been made exempt. Now, what i wish to enquire is will Service tax be chargeable on Construction of Godown for storage of Rice for:
a. A farmer
B. A Trader
C. A govermentment body involved with storage eg. FCI, CWC etc.
Thanks.

07 July 2013 The priority sector is exempted from service tax


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