Construction service

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service tax is not leviable if carpet area is below 60Sq Meter and certified by competent authority. Now question is who is competent authority? and how can he certify
Replies (3)

"Competent authority" means the Government or any authority authorized to issue completion certificate under any law for the time being in force and in case of non requirement of such certificate from such authority, from any of the following, namely:––

(A) architect registered with the Council of Architecture constituted under the Architects Act, 1972; or

(B) chartered engineer registered with the Institution of Engineers (India); or

(C) licensed surveyor of the respective local body of the city or town or village or development or planning authority;

 

Provision : Explanation to entry no. 2 to Section 66E (Declared Service_)

What Prakash says is correct.

 

In most States the Architects and regd. Chartered Engineers are authorised.

But how do we come to know about whether these are authorized or not? If a company is registered in delhi having project in haridwar. Now say


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