Work contract service

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

09 April 2015 As per Not.25/2012 services provided to govt or local authority by way of erection, commision , mait....of the following have been exempted from service tax

a civil structure or any other original work meant predominantly for non industrial or non commercial use

what does word " civil structure " include?

now this exemption withdrawn which type of civil structure get taxable from 1 april 2015?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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09 April 2015 Civil structure mainly include building and other civil works.
The following civil structure taxable from 1-4-2015.

Construction related service provided to the Government, a local authority or a governmental authority
· a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession;
· a structure meant predominantly for use as (i) an educational, (ii) a clinical, or (iii) an art or cultural establishment
· a residential complex predominantly meant for self-use or the use of their employees or other persons specified in the Explanation 1 to clause 44 of section 65 B of the said Act;

Construction related services
Construction related works pertaining to an airport or port.

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