Service tax rules

Knowledge resource 96 views 4 replies

Sir,

As a Government civil contractor, &  i have done a Market building work for municipal corporation in the year 2015-16 & 2016-17. Now i am getting service tax notice. Want to know whether Construction of a marked shed building for Municipal Corporation attract service tax.

Please Guide.

Regards,

Sanjeev

Replies (4)
In my opinion any kind of construction services pertain to original work performed for government or local body was exempted from service tax..
however exemption was only for original work
which means completely new construction or all kind of alternation to damaged building to make it workable

The  work order was for new construction of a new market building in the year 2013 . Subsequently the work was completed & i had received bills from 2013 to 2017.Now service tax officers are specially focusing that construction of Market building is not  exempted from service tax in terms of notification no.25/2012.

Only civil construction was allowed as exempt if your service is covered under civil construction then difinitely exempt else not

Madam,

Only Civil construction work has been done by be. I am a Class -1 civil contractor. They have issued the letter demanding penalty & fine stating that as the building is a market "a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession; (b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or(iii) an art:" i am not exempted vide notification no.25/2012 dated 20.06.2012.

If you are confident enough madam ,should i oppose. 

Regards


CCI Pro

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