Construction, erection, commissioning, or installation of original works pertaining to an airport or port provided under a contract - Service Tax Practice Manual / Ready Reckoner - Service Tax

Chapter 14A Construction, erection, commissioning, or installation of original works pertaining to an airport or port provided under a contract (w.e.f. 1 st March 2016) Scope of Exempt Service - Notification no. 25/2012 dated 20.06.2012 From 1.3.2016 to 31.3.2020 - Notification. 09/2016 - Dated 1-3-2016 Services by way of construction, erection, commissioning, or installation of original works pertaining to an airport or port provided under a contract Services by way of construction, erection, commissioning, or installation of original works pertaining to an airport or port provided under a contract which had been entered into prior to 1st March, 2015 and on which appropriate stamp duty, where applicable, had been paid prior to such date: provided that Ministry of Civil Aviation or the Ministry of Shipping in the Government of India, as the case may be, certifies that the contract had been entered into before the 1st March, 2015: provided further that nothing contained in this entry shall apply on or after the 1st April, 2020; Amending Notes w.e.f. 1.3.2016:- Exemption from Service Tax on services by way of construction, erection, etc. of original works pertaining to an airport, port was withdrawn with effect from 1.4.2015. The same has been restored for the services provided under a contract which had been entered into prior to 01.03.2015 and on which appropriate stamp duty, where applicable, had been paid prior to that date subject to production of certificate from the Ministry of Civil Aviation or Ministry of Shipping, as the case may be, that the contract had been entered into prior to 01.03.2015. The exemption has been restored till 31.03.2020. [ Notification No. 25/2012-ST as amended by notification No. 09/2016-ST dated 1st March, 2016 refers]. The services provided during the period from 01.04.2015 to 29.02.2016 under such contracts has also ben exempted from service tax.