Service Tax Exemption on Public Infrastructure, Religious Buildings, and Housing Projects from 2012-2016; Key Amendments in 2016
The exemptions from service tax for specified construction services effective from July 1, 2012, to March 1, 2016, and beyond. Exempt services include construction, erection, and related activities for roads, bridges, tunnels, and terminals for public use, civil structures under certain government schemes, religious buildings owned by tax-exempt entities, pollution control plants not part of factories, and funeral structures. Amendments from March 1, 2016, extend exemptions to projects under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana for existing slum dwellers and beneficiary-led individual house construction. Construction for non-public use is taxable.
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