Taxability before 01.07.2012

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ravinder

audit & tax manager

27 Points Posted on 21 June 2014

I am working in a civil construction firm, Firm had work done from 01.04.2012 to 31.03.2013 of Rs. 112500000/- for delhi jal board for water treatment plant and the nature of work done is civil construction like waste water management and civil structure activity.Service tax Department exempts the work done from 01.07.2012 to 31.03.2013 as per notification no. 25/2012 but issue show cause notice regarding taxable the work done from 01.04.2012 to 30.06.2012 which is Rs. 1250000/-(one crore twenty five lakhs rupees).

Is department wrong or correct?,please suggest me as per the act and exemptions before 01.07.2012 and if any case laws and notification, circulars issued by the department please reply me as soon as possible.

my next date hearing is 26.06.2014

Replies (2)

Venkatanarayana GM

Partner associate at Hiregange & Associa

1120 Points Posted on 23 June 2014

Please specify me under which taxable category he is trying to cover?

If it is under works contract then , will have to examine whether taxable definition has not included the same

“Taxable Service” means any service provided or to be provided to any person, by
any other person in relation to the execution of a works contract, excluding works contract
in respect of roads, airports, railways, transport terminals, bridges, tunnels and dams.

Please give more details , may be will update you