Service tax on construction services provided at port

This query is : Resolved

RANJAN BANSAL (Querist)
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19 December 2013 Dear Members,

We are providing building construction service at port which is exempted vide notification no. 25/2012.

The work is not directly assigned by the port to us but the work is given by the Deptt. of logistics , ministry of finance .

Please provide your suggestion on taxability at construction services provided at port.

Annu Agarwal

Annu Agarwal (Expert)
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20 December 2013 Sir as per entry no 14 of notification no.25/2012,Services by way of construction ,erection,commissioning or installtion of original works pertaining to -
(a) an airport,port or railways ,including monorail or metro is EXEMPT.
Therefore if you are providing the construction service in realtion to port it is exempt.