Service tax on Construction activity., Service Tax

[MANASH MUKHERJEE]

Dear Sir,

Is service tax applicable on the construction of hospital or it is exempted .

Posts / Replies

[Ganeshan Kalyani]

Service tax is applicable if the service of construction is provided to a person other than Government or Government Authority or Local Authority.

[MARIAPPAN GOVINDARAJAN]

In my view, service tax is applicable.

[KASTURI SETHI]

Service Tax is applicable on the construction of hospital irrespective of the situation whether hospital is being constructed by Govt. or by a person other than Govt. Notification No.25/12-ST dated 20.6.12 has been pruned vide Notification No.6/15-ST dated 1.3.15 (effective from 1.4.15).