TaxTMI 
TaxTMI 
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,
Applicability of WC-ST in agricultural sector
P S SATYA NARAYANA
Works Contract Service Tax Applicability on Agricultural Sector Civil Works: Refer to Paragraph 4.4 for Guidance A query was raised regarding the applicability of Works Contract Service Tax on civil work in the agricultural sector, specifically in coffee and tea plantations, where providing employee accommodation is required by the Plantation Labour Act. The response directed the inquirer to refer to paragraph 4.4 of the 'Taxation of Services: An Education Guide' for guidance on the issue. (AI Summary)