Service tax registration

[Guest]

Sir, A Contractor rendering services on electrical and civil works from 2004 onwards.Can he take registration under 'Industrial and Commercial Construction services'.If yes, is there is any exemption for him? He has his own office and providing the services with his employees.Pls support with any caselaws for the exemption purpose if any.

[Surender Gupta]

Classification of services rendered is a pure technical matter. You have decide the issue considering the whole facts and terms of the contract. There are more than one category similar to the activity in the query.

AI Summary

Contractor Seeks Registration Under 'Industrial and Commercial Construction Services'; Classification Requires Detailed Contract Review A contractor providing electrical and civil services since 2004 inquired about registering under 'Industrial and Commercial Construction services' and sought information on possible exemptions and relevant case laws. The response indicated that classifying services is a technical issue that requires examining the specific details and terms of the contract, as multiple service categories might apply to the described activities.