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TMI BlogClassification under Service Tax - Anti Termite Treatment of Land before constructionX X X X Extracts X X X X X X X X Extracts X X X X ..... Classification under Service Tax - Anti Termite Treatment of Land before construction X X X X Extracts X X X X X X X X Extracts X X X X ..... ion starts. Whether it will come under section 65(24b) or under 65(25b). (24b) "cleaning activity" means cleaning, including specialised cleaning services such as disinfecting, exterminating or sterilising of objects or premises, of - (i) commercial or industrial buildings and premises thereof; or (ii) factory, plant or machinery, tank or reservoir of such commercial or industrial buildings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and premises thereof, but does not include such services in relation to agriculture, horticulture, animal husbandry or dairying (25b) 20["commercial or industrial construction"] means - (a) construction of a new building or a civil structure or a part thereof; or (b) construction of pipeline or conduit; or (c) completion and finishing services Reply By Naveed S: The Reply: Anti termite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... treatment can be broadly classified as under : (a) Pre-construction termite treatment (b) Post-construction termite treatment. In your case, the anti termite treatment is being done on land before construction starts. hence such services should fall under sub section 25 (b) (a), as it is an activity related to constrction of new building/structures. Post-construction termite treatment. should ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fall under sub section 24 (i) as it is carried out on commercial building/premises already built/already existing. This are my own personal view on the topic and same may/may not be correct. Reply By Brijesh Verma: The Reply: Thanks Reply By MANDAVILLI RAMAKRISHNA: The Reply: What is the status of the land at the time of the treatment? whether the land is commercial land or agricultural l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and? whether the plans for construction were already approved and whether the approval for conversion of agl. land for use of commercial purpose taken? what will be the project coming up in the land whether agro based or non agro based? whether the project is relating to port or sez etc.,? These are also important to decide first whether the service is taxable or not. Reply By Brijesh Ver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ma: The Reply: Dear Mr. Mandavilli What is the status of the land at the time of the treatment? - Merely a piece of land on which pre construction digging has been done for making foundation i.e. the Neev whether the land is commercial land or agricultural land? - Commercial whether the plans for construction were already approved and - Already Approved whether the approval for conversion of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agl. land for use of commercial purpose taken? NA what will be the project coming up in the land whether agro based or non agro based? Non Agro whether the project is relating to port or sez etc.,? NA These are also important to decide first whether the service is taxable or not. Reply By MANDAVILLI RAMAKRISHNA: The Reply: Sir, thank you very much for your simplicity by answering to the qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estion by a smallest consultant like me, which shows your curiosity to learn more. Please go through the definition given in the service tax act for cleaning activity which is stating the taxable event only THE SERVICE IN RESPECT OF " BUILDINGS AND PREMISES THEREOF" the meaning of " PREMISES" as per Oxford dictionary is: noun * a house or building, together with its land and outbuildings, oc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cupied by a business or considered in an official context: (24b) "cleaning activity" means cleaning, including specialised cleaning services such as disinfecting, exterminating or sterilising of objects or premises, of - (i) commercial or industrial buildings and premises thereof; or My opinion is as the construction is not yet started, no building is existing and no premises are existing at t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he time of service no tax is to be paid. Regards RK Reply By Naveed S: The Reply: In my above reply dated 20.10.2013, due to typing mistake, sub section 24 (i) should be read as sub section 24 (b) (i), Reply By Brijesh Verma: The Reply: Thanks RK Sir Even we carry the same view but had to be more strong in our opinion, in which you have certainly helped us. In case we win the case, credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would definitely go to you too !!! Reply By Brijesh Verma: The Reply: Dear experts Pls come forward with your views too Reply By Brijesh Verma: The Reply: I seriously need help in this case Reply By Ashok Jogalekar: The Reply: Going thru the meaning of of 24b or 25b the activity referred by you is not taxable, but , as no such activity appears in the negative list and since it is for prepa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring the land for construction for commercial purpose it is taxable .
Reply By Brijesh Verma:
The Reply:
Resp Ashok Sahab
the case is for pre-Negative list era !!! SO if your opinion is concerned, we are non taxable. AM i correct sir.
Reply By Ashok Jogalekar:
The Reply:
Yes, in my opinion it is not taxable pre-negative list era. X X X X Extracts X X X X X X X X Extracts X X X X
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