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Construction Service

December 17th, 2016

1 Construction Service

¨     Construction Service is ‘declared service’ – section 66E(b)

¨     Closely linked with works contract service and that service should be studied first

2 Construction Service [section 66E(b)]

¨     Construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly.

¨     except where the entire consideration is received after issuance of completion-certificate by the competent authority.

¨     “Construction” includes additions, alterations, replacements or re-modelling of any existing civil structure – – Explanation (II) to section 66E(b) of Finance Act, 1994 w.e.f. 1-7-2012 (Thus, repairs of existing buildings is not covered under this head. It will be taxable as general taxable service).

¨     Deemed construction service – Taxable if even part consideration received before completion of construction (completion certificate)

¨     Redevelopment of existing building taxable

3 Residential Complex

¨     “Residential complex” means any complex comprising of a building or buildings, having more than one single residential unit

¨     “single residential unit” means a  self-contained residential unit which is designed for use, wholly or principally, for residential purposes for one family

4 Single residential unit which is Part of Residential Complex is taxable

¨     Construction of single residential unit also taxable if it is part of residential complex

¨     If individual plots are allotted in a complex and then if individual plot owner gets his unit separately constructed in that complex, it will be subject to service tax.

5 Construction for Government, Governmental Authority or local authority

¨     Construction Services provided to Government, Governmental Authority or local authority for erection, construction, maintenance, repairs of non-commercial or non-industrial use, educational purpose, sewage, residential colony etc. not taxable.

¨     Governmental Authority means at least 90% participation should be of Government and set up as Board or Authority under Act

6 Exempt construction services

¨     Public Bridge, road, tunnel, terminals for road transport – construction as well as repairs

¨     Construction services to Charitable organisations for religious purposes only

¨     Construction of pollution control, effluent treatment  – however, these will be taxable if part of factory

¨     Construction for Funeral, burial or cremation of deceased (dead saved)

¨     Ports, airport railways – only erection and construction (not repairs)

¨     Low cost housing under approved scheme

¨     Agriculture related construction – storage, food grain handling.

7 BOT Projects

¨     Risk taking is of Concessionaire

¨     Taxability depends on BOT model

¨     If amount paid to Government – taxable

¨     If construction by self for own use by the Concessionaire – not taxable

¨    Toll is not provision of service, but if contractor appointed for collection of toll, his services will be taxable.

8 Valuation of construction service

¨     If new construction and Vat leviable, then ‘works contract’ – then either on basis of value of service or composition scheme 40% for original works and 60% for finishing (as discussed under works contract service).

¨     25% scheme if price includes land value – this is included in abatement scheme though really it is a composition scheme.

¨     The 33% scheme has gone w.e.f. 1-7-2012. Hence, advisable to issue Running Bill (Invoice) for work done upto 30-6-2012.

 

 

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