Recovery of expenses

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This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

30 April 2014 One of my client is having business of cold storage & receiving storage charges of Rs. 1,300,000/- approx. inclusive of Rs. 400000/- approx. received on account of recovery of electricity & water charges.
What is the applicability of Service Tax?

KUMAR trp707@gmail.com

KUMAR trp707@gmail.com (Expert)
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30 April 2014 it is exempted services as per 25/2012-st
line no
read below lines
14. Services by way of construction, erection, commissioning, or installation of original works pertaining to,-

(a) an airport, port or railways, including monorail or metro;

(b) a single residential unit otherwise than as a part of a residential complex;

(c) low- cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the ‘Scheme of Affordable Housing in Partnership’ framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India;

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

(e) mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages;