Union Budget 2015, withdrawal of the Service Tax Exemption hitherto available on specified services of construction, repair, maintenance, renovation or alteration service provided to the Government, a local authority, or a governmental authority - Service Tax - Trade Notice - 02 / Miscellaneous / 2015 (Service Tax)

भारत सरकार केन्द्रीय उत्पाद शुल्क एवं सेवा कर आयुक्तकालय तृतीय तल , एनेक्सी भवन , केन्द्रीय राजस्व भवन , बीरचंद पटेल पथ , पटना | सं . सं . V(19)08- सेवाकर / व्या . सू ./ पैट /2015 Dated: 27-05-2015 व्यापार सूचना - 02 / विविध /2015( सेवाकर ) Subject: - Union Budget 2015, withdrawal of the Service Tax Exemption hitherto available on specified services of construction, repair, maintenance, renovation or alteration service provided to the Government, a local authority, or a governmental authority-reg. As per Union Budget, 2015 certain exemptions hitherto available on specified construction services provided to the Government, a local authority, or a governmental authority have been withdrawn with effect from 1.4.2015. Consequent to the Budget changes, the services provided to the government, a local authority or a governmental authority provided by way of construction, erection commissioning, installations, completion, fitting out, repair, maintenance, renovation or alteration of following buildings/ establishment/ structure are now also taxable w.e.f. 01.04.2015:- a) 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 or cultural establishment; c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in the Explanation 1 to clause 44 of section 65 B of the Finance Act, 1994; d) Airport or port (For exact text Notification No. 25/2012-ST dated 20-6-2012 and amending Notification No. 6/2015-Service Tax dated 01.03.2015 may be referred to) (SATIYAJIT SINGH) COMMISSIONER