Services provided bt contractor to indian railways & corp.

CA Sanjay Baheti (PROPRIETOR) (1155 Points)

17 December 2013  

One of my client being a contractor engaged in construction of Residential Quarters for Railways Employees & R& B Employees as well as construction of Community Hall & Party Plot on behalf of Municipal using their own material & labour.

Now query is whether the same are covered under Negative list as per Service tax Law or not for the purposes of exemption from service Tax.

Please reply soon.