Construction services exemption for public infrastructure and targeted housing scheme works reduces service tax liability on qualifying projects. Construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of specified structures are exempt from service tax: roads, bridges, tunnels and road terminals for public use; civil structures under designated urban renewal and housing schemes; religious buildings owned by section 12AA entities and predominantly for public religious use; pollution control or effluent treatment plants not located in a factory; and funeral, burial or cremation structures. Amendments extend exemption to specified components of the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana, including in situ slum rehabilitation and beneficiary led individual house construction/enhancement, with conditions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Construction services exemption for public infrastructure and targeted housing scheme works reduces service tax liability on qualifying projects.
Construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of specified structures are exempt from service tax: roads, bridges, tunnels and road terminals for public use; civil structures under designated urban renewal and housing schemes; religious buildings owned by section 12AA entities and predominantly for public religious use; pollution control or effluent treatment plants not located in a factory; and funeral, burial or cremation structures. Amendments extend exemption to specified components of the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana, including in situ slum rehabilitation and beneficiary led individual house construction/enhancement, with conditions.
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