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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