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

AI Summary

Thermal power company seeks clarity on service tax for ash pond height increase, may fall under works contract service. A thermal power company is planning to raise the height of an existing ash pond and construct ash mounds, seeking clarification on whether service tax applies to these activities and under which category. Two responses suggest that the activity may fall under the taxable services of 'Construction of industrial complex' or 'works contract service.' Another opinion indicates it could be categorized under 'commercial or industrial construction service,' possibly qualifying as a works contract service if certain conditions are met.