Service tax construction activity., Service Tax

[MANASH MUKHERJEE]

Sir, An assessee have provided service for civil construction works including demolishing of existing old building , internal electrification and sanitary installation for up gradation of community health centre to a 50 bedded hospital under National Rural health mission . Now I would like to know whether the service provided is a taxable service or exempted . The service was provided during Oct. 2011 to March 2015.

Posts / Replies

[Ganeshan Kalyani]

Sir, please refer notification no.25/2012 ST. Thanks.

[KASTURI SETHI]

Sh.Manash Mukherjee Ji,

The services referred by you are exempted from ST in the following way:-

1. From October, 11 to 30.6.12, exempted from Service Tax vide Board's Circular No.80/10/2004-ST dated 17.9.2004 (Para No.13.2).

2. From 1.7.12 to 1.3.15 exempted vide Notification No.25/12-ST dated 20.6.12 (effective from 1.7.12)(Serial No.12)

3. From 1.3.15 to 31.3.15 exempted vide Notification No.25/12-ST dated 20.6.12 as amended vide Notification No.9/16-ST dated 1.3.16 (Serial No.12 A).

[Ganeshan Kalyani]

Nicely explained by Sri Kasturi Sir. It enriched my knowledgebase. Thanks.

[CS SANJAY MALHOTRA]

We appreciate the views of Mr. Kasturi Sethi which is correct as per the amended Notification No. 25/2012.

[KASTURI SETHI]

Sh.CS Sanjay Malhotra Ji,

Thank you, Sir.

[MANASH MUKHERJEE]

Thanks Kasturi ji for excellent explanation.