Service tax construction activity.

[MANASH MUKHERJEE]

Sir, An assessee have provided service for civil construction works including demolishing of existing old building , internal electrification and sanitary installation for up gradation of community health centre to a 50 bedded hospital under National Rural health mission . Now I would like to know whether the service provided is a taxable service or exempted . The service was provided during Oct. 2011 to March 2015.

AI Summary

Services for Upgrading Health Center Under NRHM Exempt from Service Tax (Oct 2011-Mar 2015) per Notifications An individual inquired about the tax status of services provided for civil construction, specifically for upgrading a community health center under the National Rural Health Mission, between October 2011 and March 2015. Responses indicated that these services were exempt from service tax during the specified period, citing relevant notifications and circulars. The exemption was detailed for different time frames: October 2011 to June 2012, July 2012 to March 2015, and March 2015, based on various notifications. The discussion acknowledged the correctness and helpfulness of the explanation provided.