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    Jun 24, 2010

    SERVICE TAX ON INDUSTRIAL AND COMMERCIAL CONSTRUCTION

    [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3,
    SUB-SECTION (i)]
    Government of India
    Ministry of Finance
    (Department of Revenue)
    New Delhi, the 22nd June, 2010
    Notification No. 29/2010 - Service Tax
    G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 93 of the
    Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), the Central Government,
    on being satisfied that it is necessary in the public interest so to do, hereby makes the following
    further amendment in the notification of the Government of India in the Ministry of Finance
    (Department of Revenue), No. 1/2006-Service Tax, dated the 1st March, 2006, G.S.R. 115(E), dated
    the 1st March, 2006, with effect on and from the 1st day of July, 2010, namely :-
    In the said notification, in the Table, after S. No. 7 and 10 and the entries relating thereto, the
    following S. No 7(a) and 10(a) and entries shall be inserted, namely:-


    (1)
    (2_
    (3)
    (4)
    (5)
    ―7(a).
    (zzq)
    Commercial or
    Industrial
    Construction
    This exemption shall not apply in cases where the taxable
    services provided are only completion and finishing
    services in relation to building or civil structure, referred
    to in sub-clause (c) of clause (25b) of section 65 of the
    Finance Act.
    Explanation.- The gross amount charged shall include the
    value of goods and materials supplied or provided or used
    for providing the taxable service by the service provider.
    This exemption shall not apply in cases where the cost of
    land has been separately recovered from the buyer by the
    builder or his representative.
    25‖;
    ―10(a).
    (zzzh)
    Construction
    of Complex
    This exemption shall not apply in cases where the taxable
    services provided are only completion and finishing
    services in relation to residential complex, referred to in
    sub-clause (b) of clause (30a) of section 65 of the Finance
    Act.
    Explanation.- The gross amount charged shall include the
    value of goods and materials supplied or provided or used
    for providing the taxable service by the service provider.
    This exemption shall not apply in cases where the cost of
    land has been separately recovered from the buyer by the
    builder or his representative.
    25‖.













    [F. No. 334/03/2010 -TRU]
    (K.S.V.V.Prasad)
    Under Secretary to the Government of India
    Note.- The principal notification No.1/2006-Service Tax , dated the 1st March 2006, was published
    vide number G.S.R.115(E), dated the 1st March, 2006 and last amended vide notification No.09/2010-
    Service Tax dated the 27th February, 2010, published vide number G.S.R.153(E), dated the 27th
    February 2010.

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