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PRE – BUDGET MEMORANDUM 3 rd December 2012

Presentation to the Ministry of Finance, Department of Revenue – Pre budget Suggestions Union Budget 2013-2014 - Construction Industry. PRE – BUDGET MEMORANDUM 3 rd December 2012. PRE – BUDGET MEMORANDUM 3 rd December 2012. PRE – BUDGET MEMORANDUM 3 rd December 2012.

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PRE – BUDGET MEMORANDUM 3 rd December 2012

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  1. Presentation to the Ministry of Finance, Department of Revenue – Pre budget Suggestions Union Budget 2013-2014 - Construction Industry Budget Suggestions-Construction Sector

  2. PRE – BUDGET MEMORANDUM3rd December 2012 PRE – BUDGET MEMORANDUM3rd December 2012 Budget Suggestions-Construction Sector

  3. PRE – BUDGET MEMORANDUM3rd December 2012 Direct Taxes • Income Tax Indirect Taxes • Central Excise • Service Tax • Customs • Central Sales Tax Budget Suggestions-Construction Sector

  4. PRE –GET MEMORANDUM3rd December 2012 Direct Taxes – Income Tax Budget Suggestions-Construction Sector

  5. PRE – BUDGET MEMORANDUM3rd December 2012 Direct Taxes – Income Tax Budget Suggestions-Construction Sector

  6. PRE – BUDGET MEMORANDUM3rd December 2012 Direct Taxes – Income Tax Budget Suggestions-Construction Sector

  7. PRE – BUDGET MEMORANDUM3rd December 2012 Direct Taxes – Income Tax Budget Suggestions-Construction Sector

  8. PRE – BUDGET MEMORANDUM3rd December 2012 Direct Taxes – Income Tax Budget Suggestions-Construction Sector

  9. PRE – BUDGET MEMORANDUM3rd December 2012 INDIRECT TAX Budget Suggestions-Construction Sector

  10. PRE – BUDGET MEMORANDUM3rd December 2012 Indirect Taxes – Central Excise Budget Suggestions-Construction Sector

  11. PRE – BUDGET MEMORANDUM3rd December 2012 Indirect Taxes – Central Excise Budget Suggestions-Construction Sector

  12. PRE – BUDGET MEMORANDUM3rd December 2012 Indirect Taxes – Service Tax Budget Suggestions-Construction Sector

  13. PRE – BUDGET MEMORANDUM3rd December 2012 Indirect Taxes – Service Tax Budget Suggestions-Construction Sector

  14. PRE – BUDGET MEMORANDUM3rd December 2012 Indirect Taxes – Service Tax Budget Suggestions-Construction Sector

  15. PRE – BUDGET MEMORANDUM3rd December 2012 Indirect Taxes – Service Tax Budget Suggestions-Construction Sector

  16. PRE – BUDGET MEMORANDUM3rd December 2012 Indirect Taxes – Service Tax Budget Suggestions-Construction Sector

  17. PRE – BUDGET MEMORANDUM3rd December 2012 Indirect Taxes – Service Tax Budget Suggestions-Construction Sector

  18. PRE – BUDGET MEMORANDUM3rd December 2012 Indirect Taxes – Service Tax Budget Suggestions-Construction Sector

  19. PRE – BUDGET MEMORANDUM3rd December 2012 Indirect Taxes – Service Tax Budget Suggestions-Construction Sector

  20. PRE – BUDGET MEMORANDUM3rd December 2012 Indirect Taxes – Service Tax Budget Suggestions-Construction Sector

  21. PRE – BUDGET MEMORANDUM3rd December 2012 Indirect Taxes – Service Tax Budget Suggestions-Construction Sector

  22. PRE – BUDGET MEMORANDUM3rd December 2012 Additional Point on Service Tax • Clarification required from CBEC on the Non-taxability of Contracts of all nature rendered by Contractors for organisation or Institution established solely for educational, religious, charitable, health, sanitation or philanthropic purposes and Not for furtherance of profit or non-taxable. This will include the services providing for Civic amenities. • We refer the CBEC Circular No. 80/10 dated 17.9.2004. • Purpose: Though the intention of the government is very clear about giving exemptions, field formation is taking different view for the period from 1.6.2007 which creates confusion for the industry.

  23. PRE – BUDGET MEMORANDUM3rd December 2012 Indirect Taxes – Customs Budget Suggestions-Construction Sector

  24. PRE – BUDGET MEMORANDUM3rd December 2012 Indirect Taxes – Customs Budget Suggestions-Construction Sector

  25. PRE – BUDGET MEMORANDUM3rd December 2012 Central Sales Tax Budget Suggestions-Construction Sector

  26. PRE – BUDGET MEMORANDUM3rd December 2012 Central Sales Tax Budget Suggestions-Construction Sector

  27. Thank you Budget Suggestions-Construction Sector

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