Query in service tax abatement rescinded for apr-jun 2012

This query is : Resolved

Guest

Guest (Querist)

25 October 2013
Hi,

Someone may please see the following and IF POSSIBLE, give reply:

Query

Assessee is registered with Construction of residential complex service.

Whether the abatement was rescinded at any time especially Apr-Jun 2012? Please confirm with relevant notification so that I will go through the same for my understanding.

Ans : ………………

Thanks in advance for your replies.

Suresh Ramaswamy

Suresh Ramaswamy (Expert)
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25 October 2013 The abatement for construction service was earlier available under Notification No. 1 / 2006. this notifcation was rescinded by Notification no 26/2012 but with effect from 1st July 2012.

Hence for the period April to June 2012 the abatement for construction of residential complexes / commercial complexes was available vide Notification No.1/2006.

Guest

Guest (Querist)

25 October 2013 First, I would say my thanks for giving me reply.

I may further raise my query on the Notification No.13/2012 dated 17.03.12.

Why this Notification does not have the Description of taxable service 'Construction of residential complex service'?

Ans : ...................

Does it mean that 'Construction of residential complex service' not applicable for the specified period Apr-Jun or March 2012 and Apr-Jun 2012?

Ans : ...................

Once again, thanks in advance.

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Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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10 August 2024 ### Query on Service Tax Abatement and Notifications

**Query 1: Whether the abatement was rescinded at any time, especially for the period April-June 2012?**

**Answer:**
The abatement for the construction of residential complexes was not rescinded for the period April-June 2012. However, there were changes in abatement rates and applicable notifications around this period.

- **Notification No. 1/2006-ST dated 1st March 2006** provided an abatement for the construction of residential complexes, which was applicable before and during the period April-June 2012.
- **Notification No. 15/2006-ST dated 19th April 2006** and **Notification No. 1/2007-ST dated 1st March 2007** provided details on the abatement and changes.

For April-June 2012, the applicable abatement notifications should be checked for updates or changes. Notification No. 26/2012-ST, issued on 20th June 2012, revised the abatement rates and may have affected the overall service tax treatment for that period.

**Query 2: Why does Notification No. 13/2012 dated 17.03.2012 not include 'Construction of residential complex service'?**

**Answer:**
Notification No. 13/2012-ST dated 17th March 2012 primarily pertains to the abatement rates for services provided in relation to construction. It details various services and their respective abatements.

- **Notification No. 13/2012-ST** provides abatement for various services under service tax but does not specifically mention 'Construction of residential complex service' as it might have been covered under different notifications or under previous applicable rates.
- For 'Construction of residential complex service,' you should refer to earlier notifications such as Notification No. 1/2006-ST or Notification No. 15/2006-ST, which detail the abatement for this specific service.

**Query 3: Does it mean that 'Construction of residential complex service' was not applicable for the specified period April-June or March 2012 and April-June 2012?**

**Answer:**
No, it does not mean that 'Construction of residential complex service' was not applicable during those periods.

- **Construction of Residential Complex Service** was still applicable during April-June 2012. The abatement or tax treatment for this service would be governed by the relevant notifications that were effective during that period.
- **Notification No. 13/2012-ST** does not include every service but focuses on specific ones. For 'Construction of residential complex service,' earlier notifications or those specific to construction services would apply.

**Summary:**

1. The abatement for construction of residential complex services was not rescinded during April-June 2012. Relevant abatement notifications like Notification No. 26/2012-ST should be consulted.
2. Notification No. 13/2012-ST does not include 'Construction of residential complex service' because it is not a comprehensive list of all services but focuses on specific ones. The relevant notifications for construction services would be earlier notifications such as No. 1/2006-ST or No. 15/2006-ST.
3. 'Construction of residential complex service' was applicable, and the tax treatment or abatement would follow the notifications that were in force for that period.

For the most accurate application and historical context, reviewing the exact notifications and any amendments from the service tax department or consulting a tax professional would provide the best guidance.