TMI BlogCircular No.79/9/2004-ST dated 17/09/2004X X X X Extracts X X X X X X X X Extracts X X X X ..... One of my client is a contractor doing civil construction work for Ordinance Factory. According to aforesaid circular , Government constructions normally would not be taxable, if it is used for residential, office purpose or for providing civic amenities. However, Superintendent, Service Tax insists for levying service tax on construction works after an abatement of 67% on gross amount of contr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... act works. kindly let me know the correct position of leviability of Service tax on construction work of Ordinance Factory. - Reply By Naveed S - The Reply = The Circular No. 79/9/2004 - ST dated 17/09/2004 pertains to Appllication of Service Tax on activities relating to Erection and Commissioning and does pertain for such activities referred in your query. The learned Superintendent is co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rrect and full exemption fom payment of Service Tax shall not be available for such constructions, as no Notification/Circular issued granting such exemption. - Reply By NEERAJ KUMAR, RANCHI - The Reply = Dear Mr Mundra, In my view Government construction, if the purpose of this is not profit oriented or commercial it will definitely not attract service tax. Have the superintendent issued any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand for payment of this service tax?. If not , by what way he is insisting. You can ask him to refer to the provision related to constructionn services. - Circular No.79/9/2004-ST dated 17/09/2004 - Query Started By: - sarveshwar mundra Dated:- 9-2-2012 Service Tax - Got 2 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Managemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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