Construction contract for a collge(regd under sec 12A of IT Act) building for classes, whether servi, Service Tax

[Philips Cherian]

Construction contract for a collge(regd under sec 12A of  IT Act) building for classes, whether service tax is applicable. Do not fall under sec 65(105)(zzq) being not commercial or residential. whether falls under  Section 65 (105)(zzzza) as construction contract

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[Surender Gupta]

If you find the nature of construction of a contral for a college is not fallied withing 65(105)(zzq) as non commercial in nature, the same shall be out of the purview of 65(105)(zzzza) being non commercial is nature - refer Explanation (ii)(b) of 65(105)(zzzza)