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TMI Blogservice tax on construction of labour quaters for tea industriesX X X X Extracts X X X X X X X X Extracts X X X X ..... Dear Sir Please let me know if service tax is chargable on contsruction of 01. Ring well with plinth (including material) 02. over thaching kacha house 03. Constructon of laterine with septic tank 04. Construction of Labour quater Also let me know is it make any difference if the same is constructed for Govt authority or for Tea Industries unit Thanks Ram Kishore Gupta - Reply By KASTURI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SETHI - The Reply = Service Tax is chargeable. Exemption for Govt. construction is available for only those contracts which were executed before 1.3.15. - Reply By ramkishore gupta - The Reply = Sir will all the 4 points mentioned above will be taxable if the same is constructed for tea industries labour or any exemption can be claimed on the same - Reply By KASTURI SETHI - The Reply = Any co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nstruction which is temporary and not meant for sale for example Serial No.2 is not taxable. - Reply By ramkishore gupta - The Reply = Thanks sir for the reply. It will be very helpful to me if you can give the section reference under service tax for exemption for construction of temperory construction not for sale - Reply By KASTURI SETHI - The Reply = Over thatching katcha house is not mean ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t for sale. Hence it is out of definition of Construction of Residential Complex and Commercial or Industrial Construction. Read Explanation to erstwhile Section 65 (105)(zzq) and Section 65 (105) (zzzh) of the Finance Act, 1994 . These Sections are still valid for statistical purpose. In other words, we can say for convenience of clarification of the concept or definition. Otherwise Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax law is very much clear, if any service which does not fetch consideration that is free service and ST cannot be charged. Consideration is a must for qualifying the definition of 'Service' in terms of Section 65 B (44) of the Finance Act. For example ; When 100 flats are to be constructed, first of all the builder constructs temporary accommodation for the staff, that is to be demolis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hed after the construction of 100 flats. That temporary accommodation or Over Thatched Katcha House is not intended for sale. Hence not taxable. - Reply By ramkishore gupta - The Reply = Thanks very much Sir for giving your time to my queries.One more query Sir : Contract taken for plantation of Tree / cutting of leaves for tea industries is that exempted or taxable under service tax .If yes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in what ration it is exempted and if fully exempted please give section reference Thanks - Reply By Ganeshan Kalyani - The Reply = In my view the said service is taxable. - Reply By KASTURI SETHI - The Reply = Yes. I agree with Sh.Ganeshan Kalyani, Sir. Also see my article on this very issue published under the head, 'Article' in September, 15. Go to my profile and click 'Articl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e'. - Reply By KASTURI SETHI - The Reply = Regarding non-taxability of temporary accommodation (Not intended for sale), also read Notification No. 26/12-ST (Serial No.12), the phrase, 'intended for sale' exists there. It implies that even after 1.7.12, if the condition of 'intended for sale' is not fulfilled , no ST is leviable. Over-thatched Katcha House is not intended f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or sale. - Reply By Ganeshan Kalyani - The Reply = Sri Kasturi Sir, i read your article long back and based on that i had replied now to this query. The article is very informative and nice written. I would like to enrich my knowledge with more such articles of yours. - Reply By KASTURI SETHI - The Reply = Sir, My reply was meant for the querist. Anyhow, it is O.K. - service tax on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... construction of labour quaters for tea industries - Query Started By: - ramkishore gupta Dated:- 27-12-2016 Service Tax - Got 11 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management 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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