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Consult Construction

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Service Tax post the Union budget 2015 affecting the construction sector

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Particulars Tax Position before 1/04/2015 Tax Position after 1/4/2015
12. Services provided to the Government, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of
(a) a civil structure or  any other original works meant predominantly for  use other than for commerce, industry, or any other business or profession; Exempt Taxable
(b) a historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958); Exempt Exempt
(c) a structure meant predominantly for use  as (i) an educational, (ii) a clinical, or  (iii) an art or cultural establishment; Exempt Taxable
(d) canal, dam or other irrigation works; Exempt Exempt
(e) pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal; or Exempt Exempt
(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 of section 65 B of the said Act; Exempt Taxable
13. Services provided by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,-
(a) a road, bridge, tunnel, or terminal for road transportation for use by general public; Exempt Exempt
(b) a civil structure or  any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana; Exempt Exempt
(c) a building owned by an entity registered under section 12 AA of the Income tax Act, 1961(43 of 1961)and meant predominantly for religious use by general public; Exempt Exempt
(d) a pollution control or effluent treatment plant, except located as a part of a factory; or Exempt Exempt
a structure meant for funeral, burial or cremation of deceased; Exempt Exempt
14. Services by way of construction, erection, commissioning, or installation of original works pertaining to,-
(a) an airport, port or railways, including monorail or metro; Exempt Exempt except Port and Airport
(b) a single residential unit otherwise than as a part of a residential complex; Exempt Exempt
(c) low- cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the ‘Scheme of Affordable Housing in Partnership’ framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India; Exempt Exempt
(d) post- harvest storage infrastructure for agricultural produce including a cold storages for such purposes; or Exempt Exempt
(e) mechanised food grain handling system, machinery or equipment for units  processing  agricultural produce as food stuff excluding alcoholic beverages; Exempt Exempt
Reverse charge mechanism: Manpower supply and security services when provided by an individual, HUF, or partnership firm to a body corporate Partial Reverse Charge Full Reverse charge

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