Works Contract Service Provided to Project Implementation Unit

[Rushi Upadhyay]

Dear All,

If any one would help me with case laws available for exemption to Construction of New CHC Building and Government Medical Store in erstwhile Service Tax Act it would be a great help.

AI Summary

Validity of Service Tax Exemptions Questioned for Contracts Dated 2010-12 in Medical Construction Projects An individual sought assistance regarding service tax exemptions for constructing a government medical store and a new CHC building, completed in 2015-16 and 2016-17, but contracted in 2010-11 and 2011-12. The contract included service tax, but its applicability was disputed at the time. A Show Cause Notice (SCN) was recently issued based on third-party data, prompting discussions about its validity. Respondents advised reviewing case laws, exemption notifications, and potential defenses, emphasizing the importance of expert consultation due to the complex legal and factual aspects involved. They also suggested checking if the SCN was issued within the statutory time limits.