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Work contract of painting of building

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(Querist)
06 January 2017 If we have got work contract (including material) for painting of new building, whether we will get 30% abatement or 60% abatement ? Will this be counted as new work or old work for service tax purpose.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
06 January 2017 You will get only 30% abatement considering it as maintenance work.
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CA Suresh Jain

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CA Suresh Jain (Expert)
06 January 2017 Since, the painting is for the new building, in my opinion it amounts to "Original works" and therefore abatement of 60% is available
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