« Top Headlines » Open DEMAT Account in 24 hrs  Delhi HC Rules GST Registration Cannot Be Cancelled Retrospectively Without a Clear Show Cause Notice (SCN)  Belated income tax return AY 2026-27: How to file, late filing charges and what you may lose  Major Financial Changes from August 1, 2026: ITR Deadline, RBI MPC Meeting, Tatkal Ticket Rules & More  Government proposes to ease tax relief conditions for offshore funds  TallyPrime Connected Banking: Automating Banking and Accounting  ITR Filing Deadline 2026: Is July 31 the Last Date to File Your Income Tax Return? Latest Official Update  ITR filing deadline nears: How to file income tax return online on e-filing portal - quick 15-step guide  Will the ITR Filing Deadline Be Extended Beyond July 31 for FY 2025-26? Here's the Latest Update for Taxpayers  Income Tax Refund Delayed for AY 2026-27? 5 Common Reasons Your Refund May Be Stuck and How to Fix It  ITR Filing 2026: FM Nirmala Sitharaman Asks Tax Officials to Let Honest Taxpayers Correct Genuine Mistakes  Will Your FCNR Deposit Stay Tax-Free After Returning to India? Tax Rules Explained for NRIs «  Service tax on IUC may take a while... CAs get half a breather on service tax... » No service tax on defence construction in Cantt area July, 14th 2006 Theres good news for contractors undertaking construction for the Defence forces. Such construction, if located within cantonment premises, will not attract service tax. The revenue department is expected to issue a clarification soon on the issue.    Sources said a fresh clarification is being issued since the representation sent by the Armed Forces regarding applicability of service tax did not specifically mention where such construction would take place.    The Army (which had made the representation) has informed the revenue department that 90 per cent of the construction is within cantonment premises. The law clearly states that the tax will not be applicable on layout of premises for which no permission is required from an authority. Since the cantonment area is owned by the Defence forces, it does not require any authoritys permission to undertake such construction. Hence, all such construction will not be liable to tax, the sources said.    However, construction undertaken by contractors for personal use of Defence personnel like those undertaken on behalf of the Army Welfare Housing Society will continue to attract the provision of the tax.    The Army had earlier this year sought to know whether contractors who construct residential complexes under married accommodation project for Indian Army personnel should be charged to service tax.    It had also sought to know whether the tax could be levied on residential complexes which are for personal use of service personnel.    The CBEC had in June examined the issue and concluded that in the absence of any exemption to government organisations, service tax at applicable rates would be chargeable on such construction.    It was of the view that exclusion from service tax provided under the definition of residential complex in the Finance Act 1994 for complexes constructed by a person directly engaging any other person and where the construction of such a complex is intended for personal use was not applicable in this case.