Commercial construction/infrastructure development projects of road, airports, dams, tunnels etc, – levy of service tax on various service providers engaged / associated with such construction work

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..... of Finance Department of Revenue (Central Board of Excise Customs) **** New Delhi, 21 st October 2011 To Chief Commissioners of Central Excise Customs (All) Chief Commissioners of Central Excise (All) Director General of Central Excise Intelligence Director General of Audit DGST Commissioners of Service Tax (All) Madam/Sir Subject: Commercial construction/i .....

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..... oviders in respect of projects involving construction of roads, airports, railways, transport terminals, bridges, tunnels, dams etc., is also available to the sub-contractors who provide Works Contract Service to these main contractors in relation to those very projects. 2. The matter has been examined. Vide the circular referred above, it was clarified that when the service provider is providi .....

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..... st because the main contractor is providing the WCS service in respect of projects involving construction of roads, airports, railways, transport terminals, bridges, tunnels, dams etc., it would not automatically lead to the classification of services being provided by the sub-contractor to the contractor as WCS . Rather, the classification would have to be independently done as per the rules and .....

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..... obviously not leviable on the works contract service provided by such sub-contractor. It is hoped that this clarifies the statutory position. The Circular may please be widely disseminated to the trade and field formations. Yours faithfully (Deepankar Aron) Director (Service Tax) CBEC, New Delhi - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Ma .....

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