Service tax: Construction of Govt school by Contractor

[ROHIT GOEL]

Dear Sir,

A client had constructed a govt school vide contract entered in July 2015 (i.e. after March 2015) and also constructed Police station vide contract entered in January 2016. I am aware that as per entry no. 12 of NN 25/2012, such services were excluded from mega exemptions. Is there any recourse available to assessee to still claim exemption from service tax?

Assessee was unregistered under service tax and matter has been adjudicated ex-parte and now under appeal. We are taking all legal grounds relating to validity of SCN etc but seeking opinion as to whether on merits there is any scope for exemption if the legal grounds are not accepted?

AI Summary

Contractor Appeals Service Tax Exemption for 2015-2016 Government School, Police Station Projects; Seeks Clarification on Relevant Cases. A discussion on a forum addresses whether a contractor can claim an exemption from service tax for constructing a government school and police station under contracts from 2015 and 2016. The contractor was unregistered for service tax, and the matter is under appeal. A participant, Amit Agrawal, initially states he cannot find an exemption but is open to discussing potential recourses. Kasturi Sethi references a case, Rajasthan Housing Board vs. Commissioner of C. Ex., but Agrawal requests clarification on its relevance to the query, noting that his views are not professional advice.