Civil work to Service tax and VAT, Service Tax

[Niraj pandya]

If we carry out civil works for Government organization

1- Service tax is exempted

2- If not we also have to charge VAT on and above service tax ?

Thanks

Posts / Replies

[ganeshan kalyani]

Refer Notification no.25/2012-Service Tax dated 20.06.2012 as amended from time to time.

[Rajagopalan Ranganathan]

Sir,

Sl. No. 12 of mega exemption Notification No.25/2012-ST dated 20.6.2012 as amended states that-

Services provided to the Government, a local authority or a governmental authority by way ofconstruction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of -

(a) ³⁸[omitted]

(b) a historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958);

(c) ³⁸[omitted]

(d) canal, dam or other irrigation works;

(e) pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal; or

(f) ³⁸[omitted]

Vat is applicable only when any property (movable or immovable) is transferred during the course providing the service.