Tax on civil construction for defence etc.
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
29 May 2015
Is there any change in Service tax provision making it applicable to services provided to Defence or other Govt by way of civil constructions.
29 May 2015
Exemption presently available on specified services of construction, repair, maintenance, renovation or alteration service provided to the Government, a local authority, or a governmental authority ( vide S. No. 12 of the notification No. 25/12-ST ) shall be limited only to,-
(a) a historical monument, archaeological site or remains of national
importance, archeological excavation or antiquity;
(b) canal, dam or other irrigation work; and
(c) pipeline, conduit or plant for (i) water supply (ii) water treatment, or
(iii) sewerage treatment or disposal.
Exemption to other services presently covered under S. No. 12 of
notification No. 25/12-ST is being withdrawn.
(a) a historical monument, archaeological site or remains of national
importance, archeological excavation or antiquity;
(b) canal, dam or other irrigation work; and
(c) pipeline, conduit or plant for (i) water supply (ii) water treatment, or
(iii) sewerage treatment or disposal.
Exemption to other services presently covered under S. No. 12 of
notification No. 25/12-ST is being withdrawn.
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