29 September 2015
As per notification of 1.03.2015 work contract carried out for Govt Authorities were removed from Exemption List. Now Work Contract for Construction of College under HPPWD by a Contractor is also liable for Service Tax. My query is whether service tax will be charged on the contracts awarded before 01.04.2015 and if yes then will it be charged under reverse charge mechanism (i.e. whether PWD will be considered as body corporate or not)?