Exemption/abatement notifications

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

31 October 2013 What are the current Exemption/Abatement Notifications regarding Work Contracts Service, Erection, Commissioning and Installation Services & Construction services other than residential complex, including commercial/industrial buildings or civil structures.

CA Vikas Acharya

CA Vikas Acharya (Expert)
Follow

31 October 2013 all the exemptions at one place is not possible to explain, see following rules: it will help:

work contract service:
RULE 2A OF SERVICE TAX VALUATION RULES.
NOTIFICATION 25/2012, ENTRY NO. 12 13 14 & 29
NOTI 30/2012: REVERSE CHARGE

Erection commissioning and installation service
25/2012: if provides to govt.
rule 2A of service tax valuation rule. point 3

Construction service
25/2012: point 12,13,14, and 29
26/2012 : last point