Sanjeeb Ghosh (5 Points)
13 February 2021Sir,
As a Government civil contractor, & i have done a Market building work for municipal corporation in the year 2015-16 & 2016-17. Now i am getting service tax notice. Want to know whether Construction of a marked shed building for Municipal Corporation attract service tax.
Please Guide.
Regards,
Sanjeev
CA SEEMA AGARWAL
(Chartered Accountant)
(414 Points)
Replied 13 February 2021
Sanjeeb Ghosh
(5 Points)
Replied 13 February 2021
The work order was for new construction of a new market building in the year 2013 . Subsequently the work was completed & i had received bills from 2013 to 2017.Now service tax officers are specially focusing that construction of Market building is not exempted from service tax in terms of notification no.25/2012.
CA SEEMA AGARWAL
(Chartered Accountant)
(414 Points)
Replied 13 February 2021
Sanjeeb Ghosh
(5 Points)
Replied 13 February 2021
Madam,
Only Civil construction work has been done by be. I am a Class -1 civil contractor. They have issued the letter demanding penalty & fine stating that as the building is a market "a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession; (b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or(iii) an art:" i am not exempted vide notification no.25/2012 dated 20.06.2012.
If you are confident enough madam ,should i oppose.
Regards
CAclubindia
