clarification on applicability of service tax on raising of ash pond

[bibhuti chaini]

ours is a thermal power generating company.There is a plan to raise height of existing ash pond and construction of ash mounds. whether service tax is applicable on said works and if so under which head. if any case law is there

[YAGAY and SUN]

Under the taxable service 'Construction of industrial complex' or 'works contract service' this activity may fall.

[NK SHETE]

It may fall under commercial or industrialconstruction service.This commercial or industrialconstruction may fall under Works contract service provided conditions in the definition thereof are satisfied in my opinion.

AI Summary

Construction service classification determines whether service tax applies to ash pond raising and ash mound works under works contract. Raising an ash pond and constructing ash mounds for a thermal power plant may be classified as Construction of Industrial Complex, Commercial or Industrial Construction Service, or Works Contract Service; applicability of service tax depends on whether the specific facts and contractual terms satisfy the statutory definitions and conditions for those taxable service categories.