CONSTRUCTION OF WOODEN BRIDGE AT TEA BAGAN

[ramkishore gupta]

Please update on service Tax impact on wooden bridge constructed for tea bagan for the welfare of the common public , amount paid by tea bagan authority to the contractor

AI Summary

Wooden Bridge Construction for Public Welfare Not Taxable; Horticulture Exclusion Offers No Service Tax Relief. A query was raised regarding the impact of service tax on the construction of a wooden bridge at a tea plantation for public welfare, with the payment made by the plantation authority to the contractor. The response clarified that a wooden bridge does not meet the definition of 'construction' under current service tax laws. Additionally, the inclusion of 'horticulture' in the draft GST definition of 'agriculture' does not provide any service tax exemption for horticulture activities under the present law.