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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

Service Tax Exemption Confirmed for Railway Staff Quarters Construction Under Amended Notification No. 25/2012 A query was raised regarding the applicability of service tax on the construction of staff quarters for the Railway, following an amendment in notification No. 25/2012. The issue was whether such construction is taxable or exempt as original work for Railway or Metro. A response indicated that an exemption from service tax is available under the specified notification. (AI Summary)
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