Service tax registration

[SAM KURUVILLA]

Sir, A Contractor rendering services on electrical and civil works from 2004 onwards.Can he take registration under "Industrial and Commercial Construction services".If yes, is there is any exemption for him? He has his own office and providing the services with his employees.Pls support with any caselaws for the exemption purpose if any.

[Surender Gupta]

Classification of services rendered is a pure technical matter. You have decide the issue considering the whole facts and terms of the contract. There are more than one category similar to the activity in the query.