Dear Sir, As per CSR scheme, our Company is planning to build a bus waiting shed at Eruveli. Kindly let us know whether this Construction is leviable for service tax under works contract since it is for Public? If it is taxable / exempted, could you please provide the relevant circular / notification with regard to this. Regards, ArunRaj

Building of waiting shed for public is not an exempted service under Not.No.25/12ST. In this case the service is provided by third party to you. If it is constructed under works contract (section 66B(54) of FA1994) liable to pay service tax under RCM.The service provided by third party is taxable service under definition section 66B(44) of FA.