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

Construction contract classification: non commercial college building construction is not subject to specified service tax definitions. If the construction of the college building is non commercial in nature, it does not qualify as a taxable commercial or residential construction contract and thus falls outside the statutory construction service tax definitions pursuant to the cited explanatory provision.