Construction/work contract

This query is : Resolved

Vinky (Querist)
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06 August 2011 Sir,

I have some doubts related to Service tax as under :-

1. Is the service tax applicable on construction of roads / driveway at petrol pumps ?

2. The const. of petrol pumps also includes works like excavation, dismantling for construction, is Service tax applicable ?

3. How much service tax is applicable on the contractors of Indian Oil Corp. Ltd. & HPCl which is a public sector & Govt. undertaking sectors.

4. From which date the service tax is applicable on construction of petrol pumps.

5. Const. of pumps come under Work contract, So how much ST applicable ?

6. How much penalty is applicable on non payment of Service Taxes ?

Plz reply its very Urgent.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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07 August 2011 1. Yes. Section 65(105)(zzzza) applies.
2. --Do--
3. 10.30% or 4.12% if compounding provision is opted.
4. For works contract as such ( not for petrol pump alone) 1/06/2007 vide notification 23/2007 dated 22/5/2007.
5. As in 2 an 3 above.
6. a)Late filing fee under rule 7C of Service tax Rules,1994.
b) As per section 78 (for ST not levied or paid) minimum penalty is upto the tax evaded and maximum twice the amount of tax evaded.

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