service tax liablity of contrctor for sheds, and platforms constructed for State agricutural marketing board and apmc after date 31.03.2013

[VIMALKUMAR GOLYAN]

We are a construction firm doing construction works for government departments. we have constructed various sheds and auction platforms for Rajasthan State Agricultural Marketing Board Rajasthan since 31..03.2013. Are we liable to pay service tax?. Do the exemption given in negative list 'construction of post harvest storage structure for agriculture produce including cold storage' not available to us?

[DR.MARIAPPAN GOVINDARAJAN]

In my view it will not cover.

AI Summary

Service tax liability: construction of sheds and auction platforms for agricultural boards is not covered by post harvest storage exemption. Construction of sheds and auction platforms for state agricultural marketing bodies does not fall within the negative list exemption for construction of post harvest storage structures including cold storage; such works remain taxable as construction services and attract service tax liability for contracts executed after 31.03.2013.