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 Confirmed for Works Contract Services in Govt College Projects Under RUSA Scheme, per Notification No. 25/2012-ST. A query was raised regarding the applicability of Service Tax on works contract services for construction and renovation projects at government degree colleges in Uttarakhand under the RUSA Scheme. The inquirer referenced Notification No. 25/2012-ST, suggesting potential exemption. Two respondents confirmed that the projects are exempt from Service Tax based on the cited notification and its amendments, including the latest amendment via Notification No. 9/2016-ST.