service tax on construction of labour quaters for tea industries

[ramkishore gupta]

Dear Sir

Please let me know if service tax is chargable on contsruction of

01. Ring well with plinth (including material)

02. over thaching kacha house

03. Constructon of laterine with septic tank

04. Construction of Labour quater

Also let me know is it make any difference if the same is constructed for Govt authority or for Tea Industries unit

Thanks

Ram Kishore Gupta

AI Summary

Service Tax Applies to Tea Industry Constructions; Exemptions for Pre-March 2015 Government Projects Under Finance Act, 1994 A discussion on a forum addresses whether service tax applies to the construction of various facilities for the tea industry, including labor quarters, ring wells, and temporary structures. It is clarified that service tax is chargeable on most constructions unless they are temporary and not intended for sale, such as over-thatched katcha houses. Exemptions are available for government constructions executed before March 1, 2015. The discussion also touches on the taxability of services related to tree plantation and leaf cutting for the tea industry, concluding that these services are taxable. References to specific sections of the Finance Act, 1994, are provided for further clarification.