Service Tax Applicabiliy

[BASUDEV PANDA]

Dear Sir

I have a query i.e whether Service Tax (Works Contract Service) is applicable on the following projects in Uttarakhand.

The name of project is New Construction, up gradation/Renovation works of Government Degree Colleges at Purola-Dist.Uttarkashi, Jawari- Distt.Rudraprayag, Thalisain, Majra Mahadev & Rikhnikhal-Dist.pauri Garhwal under RUSA Scheme (Package-2).

If No then it is exempt under Notification No.25/2012-ST dated 20.06.2012

Thanks & Regards

Basudev

[KASTURI SETHI]

Dear Sir,

It is exempted vide Notification No.25/12-ST dated 20.6.12 as amended. (Latest amended vide Notification No.9/16-ST dated 1.3.16.

[Ganeshan Kalyani]

Sir, I agree with the views of Sri Kasturi Sir. Thanks

AI Summary

Service tax exemption for government college works contracts under RUSA applies pursuant to applicable exemption notifications.
Works contract services for construction, upgradation or renovation of government degree colleges under the RUSA scheme in Uttarakhand are exempt from service tax under Notification No.25/2012 ST dated 20.06.2012 as amended, most recently by Notification No.9/16 ST dated 01.03.2016.