Applicability of WC-ST in agricultural sector

[P S SATYA NARAYANA]

Whether  Works Contract Service tax will apply on civil work being carried out in Agricultural sector - Coffee / Tea Plantations - where providing accomodation to its employees is mandatory under Plantation Labour Act, 

[YAGAY and SUN]

Kindly refer para 4.4 of Taxation of Sevices :- An education Guide in this regard.

AI Summary

Works Contract Service tax applicability on plantation civil works where accommodation is mandatory depends on service taxation guidance. Whether Works Contract Service is leviable on civil construction in agricultural plantations where employee accommodation is mandatory under the Plantation Labour Act is queried; the advisor referred the question to service taxation guidance (para 4.4) for application criteria and interpretive detail.