BOCW CESS ACT, Central Excise

[ramkishore gupta]

Please let me know that the amount deducted as Labour Welfare Cess @1% under "The Building and Construction Workers "Welfare Cess Act 1996 (BOCW ACT) is a tax??

Posts / Replies

[KASTURI SETHI]

Cess is a kind of duty or tax. CBEC has declared as duty. No difference whether duty or tax. It is not part of TDS.

[ramkishore gupta]

my query is labour cess charged on work bill exempted from calculation of service tax?????

[MARIAPPAN GOVINDARAJAN]

In my view it is exempted.

[KASTURI SETHI]

Yes Sir. There is no Service Tax on tax. Cess is a tax or duty. No double taxation. Hence exempted.

[Ganeshan Kalyani]

No TDS on labour cess.