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TMI BlogCommercial construction/infrastructure development projects of road, airports, dams, tunnels etc, – levy of service tax on various service providers engaged / associated with such construction workX X X X Extracts X X X X X X X X Extracts X X X X ..... of Revenue (Central Board of Excise & Customs) **** New Delhi, 21st 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/infrastructure development projects of road, ai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ads, 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 providing WCS service in respect of projects involving construction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the taxability would get decided accordingly. 3. However, it is also ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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