Service tax

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Sonal Chavda (Querist)
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08 April 2015 hellop...someone plz suggest me.. We are having excavator machines & right now our machine is being worked in Canal work.. So my question is whether we are liable for service tax if t/o exceeds 10 lac & to whom we are providing machine..they deduct our tds in 94c.. So service tax liability arise on our side??

Tapas Ruparelia

Tapas Ruparelia (Expert)
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09 April 2015 Please check whether it qualifies under entry 12 of the mega exemption notification. If yes, s tax not applicable. If no, service tax shall be applicable.

Entry 12 is as follows:

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) .......;

(b) .......;

(c) .......;

(d) canal, dam or other irrigation works;

(e) .......; or

(f) ........;