Service tax on Construction activity.

[MANASH MUKHERJEE]

Dear Sir,

Is service tax applicable on the construction of hospital or it is exempted .

AI Summary

Service Tax Applies to Hospital Construction for Both Government and Private Projects per Notification No. 6/15-ST A query was raised regarding the applicability of service tax on hospital construction. Three respondents provided their views. One stated that service tax applies if the construction service is provided to entities other than the government or local authorities. Another agreed that service tax is applicable. The third respondent clarified that service tax applies to hospital construction regardless of whether it is undertaken by the government or private entities, referencing changes made by Notification No. 6/15-ST effective from April 1, 2015.