TaxTMI 
TaxTMI 
Please let me know that the amount deducted as Labour Welfare Cess @1% under "The Building and Construction Workers "Welfare Cess Act 1996 (BOCW ACT) is a tax??
BOCW CESS ACT
03 Jan 2017 
5 Replies 
6017 Views Asked by
Labour welfare cess excluded from service tax base and not subject to tax deduction at source.
Labour welfare cess under the Building and Construction Workers Welfare Cess Act is treated as a tax or duty and is excluded from the service tax taxable value; it is not subject to tax deduction at source because it is a statutory levy rather than consideration for services. (AI Summary)
Labour welfare cess under the Building and Construction Workers Welfare Cess Act is treated as a tax or duty and is excluded from the service tax taxable value; it is not subject to tax deduction at source because it is a statutory levy rather than consideration for services. (AI Summary)