Applicability of service tax on construction of staff quarters for Railway

[RAM AVTAR]

As per amendment in notification NO 25/2012, it is not clear whether construction of staff quarters for Railway or Office Building of Railway / Metro is also taxable or will still cover exempted treated as original work for Railway/ Metro

[Mahir S]

Sir,

It appears that such exemption from service tax is available under the said notification.

AI Summary

Service tax exemption appears to cover construction of railway and metro staff quarters and office buildings. Applicability of service tax exemption to construction of staff quarters and office buildings for Railway and Metro arises under amended Notification No. 25/2012; the available advisory reply indicates the exemption continues to apply and such constructions are treated as original work covered by the notification.