Service tax

This query is : Resolved 

Avatar

Querist : Anonymous

Profile Image
Querist : Anonymous (Querist)
17 February 2016 A contractor (proprietorship firm) provide service of construction of boundary wall and path way and painting of poles in park of a city to governmental authority (body corporate).

As per entry 39 of notification no 25/2012 following service is exempted:
Services by a governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243 W of the Constitution
12. Provision of urban amenities and facilities such as parks, gardens, playgrounds.

whether there is service tax liability on above service provided by contractor to govt authority.
Govt authority is of the opinion that as per entry 12 of article 243W this service is exempted so there is no service tax liability.

17 February 2016 As this service is provided by contractor not Govt, entry 39 of NN 25/2012 not applicable.

Avatar

Querist : Anonymous

Profile Image
Querist : Anonymous (Querist)
18 February 2016 thank sir
But govt authority get the work done from contractor. the service is ultimately provided by govt authority to general public. Park is in a colony used by general public. Park is not a private property of any complex.

still it will be taxable.

18 February 2016 Service tax on civil works provided to Govt taxable consequent on the budget 2015 amendment.


You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now


CCI Pro

Similar Resolved Queries


loading


Unanswered Queries



CCI Pro
Meet our CAclubindia PRO Members

Follow us
add to google news


Answer Query



Company
Featured 28 May 2026
SEMI QUALIFIED/ CA DROPOUTS/ ARTICLES

T R SOOD & CO

New Delhi

CA Inter

View Details
Company
26 May 2026
Audit executive

vdsr & co LLP

Chennai

CA Inter

View Details
Company
29 May 2026
Finance Head

Bhawar Sales Corporation

Chennai

Graduate (Any)

View Details
Company
29 May 2026
Accounts assistant

Shubh Consultancy

Mumbai

Graduate (Any)

View Details
Company
ARTICLESHIP 28 May 2026
Accounts, Audit & Compliance Executive

Shyam Joshi & Associates

Pune

B.Com

View Details
Company
ARTICLESHIP 04 June 2026
Article

Rakhecha & Co.

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 08 June 2026
Internal & Taxation Article

O P Bagla & Co LLP

New Delhi

CA Inter

View Details
Company
12 June 2026
Accounts & Taxation Executive

Winshine Financial Services

Mumbai

CA Inter

View Details