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now this exemption withdrawn which type of civil structure get taxable from 1 april 2015?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