Whether service tax on gov. appliacble or not
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
26 November 2014
when Gov, assign contract to civilion then whether Service tax can be charged or not.
Like build a school. road etc.
Like build a school. road etc.
Annu Agarwal
(Expert)
27 November 2014
As per notification no.25/2012 dated 20.06.2012
Serial no.12(c) Service by way of construction of a structure predominantly for use as (i) an educational (ii)a clinical (iii) an art or cultural establishment is exempted provided the construction service is provided to Government.Therefore contract of construction of government school is exempted from service tax.
Serial No.13(a) Services provided by way of construction of road for use by general public is exempted.
So if you are constructing road for the government that is to be used by general public,then the same is exempted.
Serial no.12(c) Service by way of construction of a structure predominantly for use as (i) an educational (ii)a clinical (iii) an art or cultural establishment is exempted provided the construction service is provided to Government.Therefore contract of construction of government school is exempted from service tax.
Serial No.13(a) Services provided by way of construction of road for use by general public is exempted.
So if you are constructing road for the government that is to be used by general public,then the same is exempted.
Rupesh Jain
(Expert)
29 November 2014
no, on govt construction no service tax is applicable.
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