Construction contract for a collge(regd under sec 12A of IT Act) building for classes, whether servi

[Guest]

Construction contract for a collge(regd under sec 12A of  IT Act) building for classes, whether service tax is applicable. Do not fall under sec 65(105)(zzq) being not commercial or residential. whether falls under  Section 65 (105)(zzzza) as construction contract

[Surender Gupta]

If you find the nature of construction of a contral for a college is not fallied withing 65(105)(zzq) as non commercial in nature, the same shall be out of the purview of 65(105)(zzzza) being non commercial is nature - refer Explanation (ii)(b) of 65(105)(zzzza)

AI Summary

Service Tax Not Applicable on Non-Commercial College Building Construction Under Sections 65(105)(zzq) and 65(105)(zzzza) A query was raised regarding the applicability of service tax on a construction contract for a college building, which is registered under Section 12A of the Income Tax Act. The question was whether this falls under Section 65(105)(zzq) or Section 65(105)(zzzza) of the service tax provisions, considering the building is neither commercial nor residential. The response clarified that since the construction is non-commercial, it does not fall under Section 65(105)(zzq), and therefore, it is also not subject to service tax under Section 65(105)(zzzza), as per Explanation (ii)(b).