TaxTMI 
TaxTMI 
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.
Service tax construction activity.
26 Jul 2016 
6 Replies 
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Service tax exemption for public health facility construction applies for NRHM hospital upgrade during specified notified periods.
Construction and allied services provided to upgrade a community health centre to a 50 bed hospital under the National Rural Health Mission were treated as exempted from Service Tax. The exemption was linked to three sequential instruments relied on by commentators: the Board circular cited at para 13.2 for the initial interval, Notification No.25/2012 ST (effective from its stated date) for the central period, and the notification as amended for the remaining March 2015 interval. (AI Summary)
Construction and allied services provided to upgrade a community health centre to a 50 bed hospital under the National Rural Health Mission were treated as exempted from Service Tax. The exemption was linked to three sequential instruments relied on by commentators: the Board circular cited at para 13.2 for the initial interval, Notification No.25/2012 ST (effective from its stated date) for the central period, and the notification as amended for the remaining March 2015 interval. (AI Summary)