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

Service Tax post the Union budget 2015 affecting the construction sector

Posted by on in Service Tax
  • Font size: Larger Smaller
  • Hits: 2067
  • 0 Comments
  • Subscribe to this entry
  • Print
  • Report this post
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

Rate this blog entry:
43
Trackback URL for this blog entry.

Comments

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

Leave your comment

Guest
Guest Wednesday, 20 September 2017

Like us on facebook

Twitter Feed

ConsultC I posted a new video to Facebook https://t.co/KxdyUYUGTj
ConsultC Seminar on GST - IMPACT ON PROJECTS at Ahmedabad... Speaker - CA Sandesh Mundra

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.