BOCW CESS ACT

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....OCW CESS ACT<br> Query (Issue) Started By: - ramkishore gupta Dated:- 3-1-2017 Last Reply Date:- 5-1-2017 Central Excise<br>Got 5 Replies<br>Central Excise<br>Please let me know that the amount deduct....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed as Labour Welfare Cess @1% under &quot;The Building and Construction Workers &quot;Welfare Cess Act 1996 (BOCW ACT) is a tax?? Reply By KASTURI SETHI: The Reply: Cess is a kind of duty or tax. CB....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....EC has declared as duty. No difference whether duty or tax. It is not part of TDS. Reply By ramkishore gupta: The Reply: my query is labour cess charged on work bill exempted from calculation of ser....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vice tax????? Reply By MARIAPPAN GOVINDARAJAN: The Reply: In my view it is exempted. Reply By KASTURI SETHI: The Reply: Yes Sir. There is no Service Tax on tax. Cess is a tax or duty. No double ta....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....xation. Hence exempted. Reply By Ganeshan Kalyani: The Reply: No TDS on labour cess.<br> Discussion Forum - Knowledge Sharing ....