Provision of exempted services - PWD and CPWD, Service Tax

[Akarshan]

Services of PWD and CPWD have been exempted from service tax. hence i would like to know under what provision these have been exempted or is there any provision or Law regarding the same.

Posts / Replies

[Surender Gupta]

There is no specific exemption to PWD or CPWD. Only certain activities or projects like airports, railways, transport terminals, bridges, tunnels and dams are exempt. You may refer to the provisions relating to "Services involved in execution of works contract".

[Shankar Patil]

Service tax under this category is leviable when the building or civil structure is used or to be used for commerce or industry. Here service provided to PWD is exempted as this will not be for commerce and Industry.