Log in Register

Login to your account

Username *
Password *
Remember Me

Create an account

Fields marked with an asterisk (*) are required.
Name *
Username *
Password *
Verify password *
Email *
Verify email *
Captcha *
View more blog entries

Consult Construction

Consult Us For Construction

CBEC : Clarifies scope of 'site' for exemption during construction work; 'Project distance' extraneous criteria

Posted by on in Service Tax
  • Font size: Larger Smaller
  • Hits: 142
  • 0 Comments
  • Subscribe to this entry
  • Print
  • Report this post
  • CBEC clarifies scope of the word ‘site’ used in respect of exemption to goods manufactured at construction site for use in construction work thereat (such as construction of road, laying of pipelines and laying of railway tracks), under Notification No. 12/2012-CE;
  • States that as per the definition in the Notification, expression “site” cannot be given restrictive meaning so long as premises under consideration for availing exemption under Sl. No. 186 of Notification fulfill stipulated conditions;
  • These conditions are (i) said premises are made available to manufacturer by way of specific mention in contract / agreement for such construction work, (ii) goods under Chapter 68 (except 6804, 6805, 6811, 6812 and 6813) for which exemption is claimed, are manufactured at said premises, and (iii) such goods manufactured at said premises are exclusively used for construction work, as per relevant contract / agreement;
  • States that the distance at which goods manufactured at site are used in the project, is an extraneous criteria not flowing from the language of Notification, and field formations must desist from considering same while examining eligibility;
  • Clarifies that each case must be decided taking into consideration individual facts, and accordingly rescinds Circular No. 456/22/99-CX : CBEC Circular 
Rate this blog entry:
0
Trackback URL for this blog entry.

Comments

  • No comments made yet. Be the first to submit a comment

Leave your comment

Guest
Guest Sunday, 20 August 2017

Like us on facebook

Twitter Feed

ConsultC Session organised by Builders' Association of India on RERA and GST at Mumbai https://t.co/D6bjdqk54I
ConsultC The word is spreading on https://t.co/QI70LPC81h

Address

Address:
304, Super Plaza, Sandesh Press Road, Vastrapur, Ahmedabad
Gujarat-380054
Tel:
+91 - 079 - 40032950
E-Mail:
This email address is being protected from spambots. You need JavaScript enabled to view it.
Website:
www.consultconstruction.com

markerFind on Google Maps

Who we are

We are Ahmedabad based professional consulting firm. We are providing various services to Construction, Real Estate and Project Companies in various areas like Indirect Taxation – Service Tax & Multi state VAT consultancy, ERP implementation, Site & Management audit, Designing Tender & other related contractual documents etc.