Is service tax applicable on construction activities for Private ports & Private railway sidings construction projects ?
Refrence - N/N 25/2012 (called the Mega Notification) dated 20-06-2012
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Service tax on pvt. ports & pvt. railway constructions
Replies (3)
What is exempt in the mega notification is construction of port or airport. There is no restriction that whether the port or the railway siding is of government or of an individuals. Hence, there will be no service tax upon the cases as referred by you.
As per the 14 th exemption item
"Services by way of construction ,erection,commissioning or installation of original works pretaining to :
a) an airport, port or railways,including mono rail or metro .........."
So it is clearly stated that service tax is exempted for the above service. Also it is not stated specifically for Govt or Private. It is for the construction of port and it does not emphasising on ownerism ( Pvt or Govt)
So it is advisable that income from construction of pvt ports & pvt .railway constructions does not attract service tax.
Please verify that service tax applicable or not for Private Railway line i.e. Jindal Factory side
with regards,
Prabir Samajdar
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