Chikoo Constructions Ltd. is running real estate business. Following information relates to the services provided by them from January to March, 2014: Construction of residential complex meant for use of Members of Parli

Computation of Value of Taxable Services and Service Tax liability of Chikoo Ltd. For quarter ending March, 2014 S.No. Particulars Amount (₹) Amount (₹) Value of Taxable Services 1 Construction of residential complex for the use of Member of Parliament 40,00,000 Nil (Exempted) 2 Repair & maintenance of railway station 25,00,000 25,00,000 3 Repair services provided to state Govt. relating to treatment of sewage plant 16,00,000 Nil (Exempted) 4 Construction of roads in a factory 15,00,000 15,00,000 5 Construction services provided to International Labour Organisation 6,00,000 Nil (Exempted) Value of Taxable Services 40,00,000 Service Tax Payable Service tax @ 12% of value of taxable services (12% × ₹40,00,000) 4,80,000 Cess @ 2% of ₹4,80,000 9,600 SHEC @ 1% of ₹4,80,000 4,800 Service Tax payable 4,94,400 Notes: Construction of residential complex for Member of parliament is exempted vide Mega Notification dated 20-06-2012. Services by way of construction, erection or installation of original works pertaining to railway are exempted vide Mega notification dated 20-06-2012. However, repairs and maintenance of railway will be liable to service tax. Repair services provided to state Government are not liable to service tax. Services by way of construction of roads for use of general public are exempted vide Mega notification dated 20-06-2012, however construction of road in a factory is taxable service. Any services provided to International Labour Organisation are exempted.