Work contract service

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

16 April 2015 how do differentiate between construction of residential complex service
and
work contract service

if we construct of a complex, building or civil structure

whether it comes under work contract and abatement of 60% applicable
or
whether it comes under construction of residential complex service and abatement not.26/2012 applicable and abatement of 75% will apply

Please solve this

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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16 April 2015 The above complex is residential complex 75% abatement is available, if it is a commercial complex, building or civil structure 60% abatement applicable.

Querist : Anonymous

Querist : Anonymous (Querist)

16 April 2015 but sir
as per section 65(105)(zzzza) work contract includes construction of a residential complex and part there of

then whether it can be work contract

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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16 April 2015 Yes it can be work contract.

Querist : Anonymous

Querist : Anonymous (Querist)

16 April 2015 THEN WHICH ABATEMENT WILL APPLY

75% OR 60%

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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16 April 2015 75% rebate applicable on residential complex portion. For other portion 60% applicable.

CA Deepesh Ruhela

CA Deepesh Ruhela (Expert)
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16 April 2015 If value of land is included in the amount charged from the service receiver than it is a Construction Service and 70% abatement available.

If value of land is not included i.e. composite contract( contract of Material+labour). -claim 60% abatement.