Service tax: Construction of Govt school by Contractor, Goods and Services Tax - GST

[ROHIT GOEL]

Dear Sir,

A client had constructed a govt school vide contract entered in July 2015 (i.e. after March 2015) and also constructed Police station vide contract entered in January 2016. I am aware that as per entry no. 12 of NN 25/2012, such services were excluded from mega exemptions. Is there any recourse available to assessee to still claim exemption from service tax?

Assessee was unregistered under service tax and matter has been adjudicated ex-parte and now under appeal. We are taking all legal grounds relating to validity of SCN etc but seeking opinion as to whether on merits there is any scope for exemption if the legal grounds are not accepted?

Posts / Replies

[Amit Agrawal]

Till now, I could locate availability of exemption from service tax in given situation.

If you got any particular / potential recourse in mind, probability, I can share my views thereon.

These are ex facie views of mine and the same should not be construed as professional advice / suggestion.

[Amit Agrawal]

Please read first line of my post as follows: Till now, I could not locate availability of exemption from service tax in given situation.

[KASTURI SETHI]

RAJASTHAN HOUSING BOARD Versus COMMISSIONER OF C. EX., (JODHPUR) - 2021 (3) TMI 676 - CESTAT NEW DELHI 

 

[Amit Agrawal]

@ Shri Kasturi Sethi Ji,

Request you to kindly elaborate how the case-law quoted by you at serial No. 3 above (i.e. RAJASTHAN HOUSING BOARD Versus COMMISSIONER OF C. EX., (JODHPUR) - 2021 (3) TMI 676 - CESTAT NEW DELHI will help the querist for the query raised.

As I am unable to make any any legal connect between case-law quoted by you and the query raised by the querist, your elaboration will be helpful to understand the same.

These are ex facie views of mine and the same should not be construed as professional advice / suggestion.