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TMI BlogCPWD Electrical ContractorX X X X Extracts X X X X X X X X Extracts X X X X ..... I am a CPWD Electrical Contractor and a registered Service Tax Holder and had paid Service Taxes , Thereafter exemption of Service Tax of (Central govt. Work) the last return . But , Is the Exemption withdrawn in the latest Service tax rule . So in the above case can we pay service tax from 01/04/2015 or not ? Please specify (We only perform work in CPWD , Government of India) working like Elect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rical Installation , Maintenance , ARMO and Electrical Construction Work like Govt. Qtr repairing and JNV Hostel Electrical Construction etc . - Reply By Rajagopalan Ranganathan - The Reply = Sir, According to mega exemption Notification No. 25/2012-ST dated 20.6.2012 as amended only the following services provided to Government are exempted from service tax- Services provided to the Go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vernment, a local authority or a governmental authority by way of construction , erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of - (a) 38 [omitted] (b) a historical monument, archeological site or remains of national importance, archeological excavation, or antiquity specified under the Ancient Monuments and Archeological Si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tes and Remains Act, 1958 (24 of 1958); (c) 38 [omitted] (d) canal, dam or other irrigation works; (e) pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal; or (f) 38 [omitted] Item (a), (c) and (f) shall be omitted vide Not. 06/2015 - Dated 1-3-2015 w.e.f. 1st of April, 2015, (a) a civil structure or any other o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riginal works meant predominantly for use other than for commerce, industry, or any other business or profession; (c) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or (iii) an art or cultural establishment; (f) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in the Explanation 1 to clause 44 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f section 65 B of the said Act; Therefore in my opinion you have to pay service tax in respect of the services provided by you to CPWD. - CPWD Electrical Contractor - Query Started By: - Rajesh Jaiswal Dated:- 26-7-2015 Service Tax - Got 1 Reply - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nagement - 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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