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[Agenda for the Day],[object Object],pptPlex Section Divider,[object Object],The slides after this divider will be grouped into a section and given the label you type above.  Feel free to move this slide to any position in the deck.,[object Object]
Commercial aspects of civil construction
Which Indian corporate today is not connected with,[object Object], the construction ?,[object Object]
Started his careear as a ,[object Object],Civil Engineer building roads, dams.,[object Object]
[Tendering],[object Object],pptPlex Section Divider,[object Object],The slides after this divider will be grouped into a section and given the label you type above.  Feel free to move this slide to any position in the deck.,[object Object]
You have received a tender from the Client / consultant M/s XYZ for making a 500 MW  Thermal Power Plant in Gujarat.See Sheet Code 1 from the Case Studies,[object Object]
Lets see how to approach the job,[object Object],Of :-,[object Object],[object Object]
Planning – Budgets, Funds, Project Timeline through PERT, CPM
Lining up various functions
Engineering
Stores
HR
Accounts
Safety and Quality,[object Object]
Understanding the conditions of the tender,[object Object]
Cont...,[object Object]
Commercial aspects of civil construction
[Accounting and Tax],[object Object],pptPlex Section Divider,[object Object],The slides after this divider will be grouped into a section and given the label you type above.  Feel free to move this slide to any position in the deck.,[object Object]
Some Income Tax & ACCOUNTING ISSUES – cont…,[object Object],Theoretical Scenario – ,[object Object],Value of Work order is Rs.100 cr. ,[object Object],Estimated Completion Cost is Rs.80 cr,[object Object],Cost Incurred till date is Rs. 20 cr,[object Object],Percentage Completion is 25% (20/80),[object Object],Revenue to be booked is Rs. 25 cr. (Thus profit booked is Rs 5 cr),[object Object]
In response to a query on applicability of revised AS 7 to a real estate developer, before the Expert Advisory Committee (EAC) formed by the ICAI:- ,[object Object],[object Object]
The Percentage Completion Method is not an inappropriate method for accounting for the real estate developers. ,[object Object]
Guidance Note – Real Estate Accounting,[object Object],3. Transfer by way of an enforceable agreement to sale subject to fulfillment of additional conditions :-,[object Object],		a) Price Risk is transferred,[object Object],		b) Buyer has legal right to sell or transfer his interest in the property 	     without any conditions hampering such transfer,[object Object],Once the risk and rewards are transferred the revenue needs to be recognisedas per :-,[object Object],a) POCM prescribed under AS-7, if substantial acts with regard to construction are pending to be performed.,[object Object],b) In other cases as per AS-9,[object Object]
Booking Future Losses...,[object Object],Another point worth noting for civil contractors is regarding foreseeable losses as per the judgement of Jacobs Engineering vs. ACIT (ITAT Mumbai) – ,[object Object],The assessee was engaged in the business of executing works contracts and was following the mercantile system of accounting and the “percentage completion method”. ,[object Object],It claimed a deduction for “foreseeable losses” on incomplete projects which was disallowed by the AO and CIT (A) on the basis that it was merely an anticipated loss based on an estimate. ,[object Object]
On appeal by the assessee, It was HELD,,[object Object],(i) Para 13.1 of Accounting Standard 7 (AS-7) mandates accounting of foreseeable losses ,[object Object],(ii) The fact that AS-7 has not been notified by the Central Government as an accounting standard for purposes of s. 145 (2) is not relevant; ,[object Object],Thus anticipated losses on incomplete projects are allowable as a deduction subject to their being calculated as per AS-7. ,[object Object]
During the year 2010-11 construction of some bungalows and of common facilities has been started for a scheme of 200 bunglows.,[object Object], As on 31/03/2011 work of some bungalows was completed at plinth level and of some bungalows at first floor level. Also construction of club house was completed at first floor level. How the valuation of inventory, WIP should be done as on 31/03/2011.,[object Object],Whether Land is to be seen as purchase and as a closing stock as on 31/03/2011. The club house and all common facilities are to be handed over to the society of members after completing the whole scheme. ,[object Object],How the accounting of completed work of common facilities should be made as on 31/03/2011 and at the time of handing over to the society of members.,[object Object]
Lets put in some figures,[object Object],Estimated Cost of Construction of one unit – Rs. 20 Lacs,[object Object],Estimated Cost of Common construction (including cost of Land) allocable to each unit – Rs. 10 Lacs,[object Object],Actual Cost Incurred Till 31/03/2011 –,[object Object],On Flats – Rs. 10 Lacs per flat,[object Object],Common – Rs. 5 Lacs per flat,[object Object],Hence Percentage completed is 50%,[object Object],Out of 200 units, agreement to sell transferring substantial risks have been made for 50 units at Rs. 100 Lacs,[object Object]
Revenue / Inventory,[object Object],So 50 units shall be valued at Rs. 50 Lacs (booking 50% of revenue) – Contract WIP,[object Object],The balance 150 units shall be valued at Rs. 15 Lacs (At Cost) – Inventory of Flats under Construction,[object Object],At the end of the project, the Complete Contract WIP is transferred to Society A/c along with all the Customer Receipts. ,[object Object]
Tax Incentives,[object Object],Infrastructure – Sec 80IA(4)(i),[object Object],Housing projects – Sec 80IB(10),[object Object],SEZ development – Sec 80IAB,[object Object]
There is a difference between developer and contractor.,[object Object],Developer designs and conceives new project and the contractor executes the same without any risk on his own account.,[object Object],Benefit is available only for the developer.,[object Object]
Section 44AD : Presumptive Taxation,[object Object],Deemed income under the head " Profits and gains of business or,[object Object],profession",[object Object],- 8 percent of the total turnover / gross receipts,[object Object],- Higher sum as declared by the assessee in his ROI,[object Object],Applicable only if gross receipts paid or payable does not exceed sixty,[object Object],lakhsrupees,[object Object],Depreciation deemed to have been calculated,[object Object],All deductions under Section 30 to 38 be deemed allowed,[object Object],Salary and interest to partner to be deducted from income computed,[object Object],Tax Audit required only if income lower than 8%.,[object Object]
Other Points to remember,[object Object],No cash payments in a day to a single person > 20,000,[object Object],Creditor Confirmations from local creditors,[object Object],Delay in Statutory Payments including TDS beyond return filing period is added back to income.,[object Object]
Problem given to Jinee,[object Object]
[VAT],[object Object],pptPlex Section Divider,[object Object],The slides after this divider will be grouped into a section and given the label you type above.  Feel free to move this slide to any position in the deck.,[object Object]
VAT – The Three words which have really tormented the construction sector,[object Object]
     VAT for Civil Construction,[object Object],   Bird’s eye view:-,[object Object],Registration – When and how?,[object Object],VAT Compliance at a Glance,[object Object],Definition of Works Contract,[object Object],Valuation Options – Regular vs Composition,[object Object],Inter-State Works Contracts,[object Object],Overall lap in Service Tax and VAT,[object Object],TDS Rate under GVAT,[object Object],VAT Input,[object Object],Audit of Accounts,[object Object],VAT Planning Tips,[object Object]
Registration Requirement,[object Object],REGISTRATION:,[object Object],Turnover Threshold – ,[object Object],Casual dealer,[object Object],or auctioneer     Turnover of taxable sales of Rs.10,001 or more.,[object Object],All Others         Total Sales or Purchase turnover of Rs.5,00,001 or  ,[object Object],                        more ,[object Object],                        AND turnover of taxable goods of Rs.10,001 or  ,[object Object],                        more.,[object Object]
What isWorks Contract ?,[object Object],[object Object]
Works Contract is generally defined under CST and various State Acts, as:     “Works Contract means a contract for carrying out any  work which includes assembling, construction, building, altering, manufacturing, processing, erection, installation, fitting out, improvement, repair or commissioning  of any movable or immovable property.”,[object Object],[object Object],[object Object]
VAT Basics,[object Object],Different acts for different states,[object Object],VAT a cost to most clients unlike service tax,[object Object],VAT is payable in all Works Contracts which involve transfer of property in goods.  ,[object Object],Since the value of the Contract is indivisible, various issues are involved with respect to offering the VAT Liability.,[object Object]
Valuation Options under VAT,[object Object]
Valuation options under ,[object Object],Works Contract,[object Object],[object Object]
Actual Labourdeduction ,[object Object],[object Object], deduction ,[object Object]
Basic Modes available in each state:-,[object Object],Composition – Pay flat rate of tax on the turnover towards civil contracts, for e.g. 0.60% in Gujarat (No out-state purchases allowed), 4% in Orissa, 3% in Rajasthan, 2% in Madhya Pradesh. Advisable in case of Turnkey Contracts with significant material portion.,[object Object],Actual – Identify the material consumed against the Running Account Bills raised during the period. Advisable when major materials like Cement / Steel are being supplied by the client.,[object Object],For Ex. 	Value of Work is Rs. 20 Crores. ,[object Object],		Expected cost of Transferable materials (VAT Rate – 4%) is 4 crores. ,[object Object],		GP Rate is expected to be 20%.,[object Object],VAT  under Composition (M.P) – 2% of Rs.20 cr  = Rs. 40 Lacs,[object Object],	    under Normal Scheme     – 4% of (Rs 1 cr) = Rs. 4 Lacs,[object Object],Where 1 cr is the allocable GP to Transferable Purchases ,[object Object]
Composition of Contracts ,[object Object], ?,[object Object],In other cases the rate is 2%.,[object Object]
Types of composition,[object Object],For complete contract ,[object Object],within 30 days of commencement of Work,[object Object],For Complete year,[object Object],Application within 30 days of commencement of Work,[object Object],No condonation for delay – Matter Pending before Tribunal,[object Object],Non receipt is assumed as granted,[object Object]
Deduction in composition scheme - ,[object Object],Deduction of amount of entire sub-contract  shall be made, if any,[object Object],	- If under complete composition then even for unregistered 	  contractors deduction is available,[object Object],	- If composition contract  to contract then only for registered sub-	  contractors. ,[object Object],No Labour deduction in Works Contract, if composition is opted,[object Object],?,[object Object]
Conditions for the composition Scheme:-,[object Object],Dealer must be Registered Dealer,[object Object],Conditions attached to Tax credit depending on state to state,[object Object], Tax Invoice shall NOT be issued to the client,[object Object], Tax shall NOT be charged from the client,[object Object], Conditions attached with regard to making Interstate / OGS Purchases,[object Object],?,[object Object],?,[object Object]
21 May 2011,[object Object],41,[object Object],TAXABILITY UNDER COMPOSITION METHOD,[object Object]
Continued…,[object Object],Once Application for composition is made and is not rejected by the department, the acceptance is presumed .,[object Object],	Option shall be final and is IRREVOCABLE. ,[object Object], 	(Rule 28(8)(i) ),[object Object],Suggestion –,[object Object],  1. If you are applying a fresh registration, then its advisable to apply for composition at the same time. (Permissible period of 90 days is likely to lapse),[object Object],  2. OGS items as Free Supply from the contractee.,[object Object],?,[object Object]
Regular Mode,[object Object],The practical scenario is not so easy. In an unorganised sector, it is very difficult to obtain the relevant details.,[object Object],Since the Sales Invoices are raised on a progressive basis, the VAT liability also has to be discharged on a progressive basis. ,[object Object],Identification of material transferred in each of the sales invoices is required. But which is a big task if the inventory has not been maintained in order.,[object Object],Further if you are working with a client like Reliance, when you have 10-12 orders from 10-12 different group companies for the same plant, the situation can be very tricky.,[object Object],Bifurcation of material into transferable and non-transferable may not be easy.,[object Object]
21 May 2011,[object Object],44,[object Object],Supreme Court Judgement in the case ofGannon Dunkerley & Company (88 STC 204),[object Object],Total Contact Value :                                                                 xxxxx,[object Object],   Less : Prescribed  deductions: ,[object Object],    a) Labour charges for execution of Works Contract                  xxxxx,[object Object],    b) Amount paid to sub-contractor for labour and services       xxxxx,[object Object],    c) Charges for planning, designing & Architect’s fees                xxxxx,[object Object],    d) Charges for acquiring machines, tools etc. on hire or            xxxxx,[object Object],        otherwise                                                 ,[object Object],    e) Cost of consumable in which property does not pass ,[object Object],        to contracteexxxxx,[object Object],    f)  Cost of establishment relating to supply of labourxxxxx,[object Object],        and sevices,[object Object],    g) Other expenses relating to supply of labour  and services   xxxxx,[object Object],    h) Profit of contractor relating to labour & services                   xxxxx,[object Object],                   -----------,[object Object],    BALANCE = Taxable Amount                                                   xxxxx,[object Object],                    -----------                          ,[object Object]
21 May 2011,[object Object],45,[object Object],WORKS CONTRACT TURNOVER- NON COMPOSITION METHOD,[object Object],Analysis of  prescribed deductions:,[object Object],a)  Labour charges for execution of Works Contract:,[object Object],The value consists of  mobilisation of men and material and ,[object Object],          establishment of site office etc. As these are preliminary expenses ,[object Object],          not involving value goods cannot be subjected to tax. ,[object Object],     b)  Amount paid to sub-contractor for labour and services:,[object Object],          Value relatable to sub-contractors turnover where sub-contractor is ,[object Object],          engaged only for labour and services not involving supply of goods,[object Object],     c)  Charges for planning, designing & Architect’s fees:,[object Object],          Value for planning, designing and architects fees relating to,[object Object],          construction of building or plant. As the expenses are in the nature,[object Object],          of services hence eligible for deduction  ,[object Object]
21 May 2011,[object Object],46,[object Object],WORKS CONTRACT TURNOVER- NON COMPOSITION METHOD,[object Object],Analysis of  prescribed deductions:,[object Object],     d)  Charges for acquiring machines, tools etc. on hire or otherwise,[object Object],          These goods are either taken on hire or purchased as assets for use in the,[object Object],          process of execution of works contract. However, since the goods are neither,[object Object],          incorporated in works contract nor sold to the customer there is no transfer of,[object Object],          property in them and hence excluded for the levy of VAT. Nevertheless, Lease tax,[object Object],          or VAT is payable to the vendor from whom they are acquired. ,[object Object],     e)  Cost of consumable in which property does not pass to contractee,[object Object],          These are the items such as water, electricity, fuel, lubricating oils, electrodes etc, ,[object Object],          which are getting consumed in the process of execution of works contract and,[object Object],          hence the property therein is not transferred to the contractee and hence are,[object Object],          excluded for the purpose of levy of tax.,[object Object],?,[object Object]
21 May 2011,[object Object],47,[object Object],WORKS CONTRACT TURNOVER- NON COMPOSITION METHOD,[object Object],Analysis of  prescribed deductions,[object Object],        f)  Cost of establishment relating to supply of labour and services ,[object Object],            This cost is relatable to facility given to labor such accommodation and other ,[object Object],            facilities to make them available at job site for purpose of carrying out labour,[object Object],            and rendering of services in connection with execution of works contract. ,[object Object],        g) Other expenses relating to supply of labour  and services,[object Object],            These are expenses in the nature of overheads, rent, salary, electricity,,[object Object],             telephone charges expended relating to works contract job.                                                                      ,[object Object],        h)  Profit of contractor relating to labour & services,[object Object],             This is the profit earned by the contractor over the cost of labour and services ,[object Object],             expended by him i.e. difference  between the value  recovered from the employer,[object Object],             and the cost incurred by the contractor ,[object Object]
Basic Step is to sit with the Site Engineer and bifurcate all the purchases into Transferable and Non-Transferable. For Ex- Wooden Materials which are used for Shuttering activity, are not transferred to the client and are consumed and booked as “Consumables, Stores and Spares”.  ,[object Object],You can then mark up the Purchases of Transferable with GP rate and offer the relevant rate on a monthly basis.  ,[object Object]
Calculation sheet,[object Object],Further you need to make sure that Non-Transferable Purchases of Rs. 40 has been Shown under the Head of Consumables, Stores and Spares in P&L Account. ,[object Object]
When no records are maintained,[object Object],Adhoc deduction is available in each of the state – ,[object Object],In Gujarat under Rule 18AA – Deduction of 20% is available,[object Object]
Deductions under Maharashtra VAT,[object Object],21 May 2011,[object Object],51,[object Object]
21 May 2011,[object Object],52,[object Object],Client’s material,[object Object],Client can issue his material for use in execution of works contract awarded  to the contractor where:,[object Object],     a) Material can be issued as free supply not resulting in either recovery or,[object Object],         sale to contractor or,[object Object],     b) Material can be supplied on recovery basis or can be sold to the,[object Object],         contractor .(N.M. Goel 72 STC 368 (SC) ),[object Object],Value of material supplied not resulting in either recovery or sale, is outside the scope of works contract turnover and hence not liable for tax.,[object Object],Value of material supplied on recovery basis or sold to the contractor will be included in the scope of works contract turnover and hence liable for tax ,[object Object]
21 May 2011,[object Object],53,[object Object],Client’s material,[object Object],To avoid litigation and tax being levied on value of the clients material, the dealer should ensure to incorporate the following clauses in the contract. ,[object Object],     a) The employer to issue his material free of cost to the contractor for use in the,[object Object],         execution of works contract.,[object Object],     b) The free issue material supplied by the employer shall be held in the custody of the,[object Object],         contractor as bailee and the title/ownership in such material will always remain with,[object Object],         the employer,[object Object],     c) Contractor to provide periodical statement of reconciliation of the material consumed,[object Object],         and balance stock held by the contractor on behalf of the employer,[object Object],     d) The material in possession of the contractor shall not be diverted for any other use ,[object Object],     e)  The cost of the free issue material supplied by employer will be outside the scope of,[object Object],         contract and shall not be the part of consideration to be  paid to the contractor.    ,[object Object]
Is VAT applicable to Builders / Developers?,[object Object],VAT,[object Object]
When is a job established as a Works Contract – ,[object Object],FACTS IN THE CASE OF SUPREME COURT JUDGEMENT,[object Object],OF K. RAHEJA DEVELOPMENT CORPORATION,[object Object],[object Object]
They entered into Development agreement with owners of land.
The agreement was for carrying out construction on behalf of somebody else.    ,[object Object]
The appellants were carrying out construction as developers for the prospective purchaser.
Agreement entered into before the completion of the unit, was considered as Works Contract.
Agreement entered into after the flat or unit already constructed would not be within the ambit of works contract.,[object Object]
A small e.g. for Builders,[object Object]
TDS Rate under GVAT,[object Object],Person responsible for payment exceeding Rupees 1 crore for,[object Object], works contract is responsible for deduction of tax at prescribed rates ,[object Object],?,[object Object]
VAT Input for Works Contracts,[object Object],VAT Credit is available when goods purchased are used for the purposes such as:,[object Object], Saleesale,[object Object], Interstate salexport,[object Object],Transfer to Branch or sent to consignment agent. – ,[object Object],Reversal Rule introduced.,[object Object],Input not available on P&M used in Work Contracts.,[object Object],?,[object Object]
Audit of Accounts u 63,[object Object],A reg. dealer whose turnover exceeds Rs. 100 lacs(Taxable turnover – Rs.20 Lacs) in any particular year needs to get his accounts audited by a specified authority within nine months from the end of the year.,[object Object], A dealer should submit the audit report within 30 days from the obtaining such report to the concerned commercial officer.,[object Object],?,[object Object]
Some Tips :-,[object Object],Free Supply vs Price Deduction by Contractee,[object Object],If the client in his WO mentions VAT – Extra, WCT – Extra,[object Object],Unregistered sub-contractor is making any taxable purchases, ,[object Object],Compare outstate suppliers’ with CST rates with the Gujarat suppliers’ before & After VAT rate.,[object Object],In case of stock transfer, if VAT reversal rate comes more than 2% go for CST sales in place of stock transfer.,[object Object],VAT on Concrete is 15%, but VAT on Sand/Aggregate is 5%, so what you transfer is important. – Cement is Free issue.,[object Object],?,[object Object]
Back to Back Contracts,[object Object],L&T Judgement – ,[object Object],Property passes on from the Sub-contractor to the Client and contractor is just an agent.,[object Object],Impact - ,[object Object],Mr X has awarded contract to Mr Y at Rs.100 cr.,[object Object],Mr Y has sublet the complete job to Mr Z at Rs.80 cr.,[object Object],Mr Y does not need to pay any tax on the portion of Rs.20 cr as there is no element of transfer of property as per Sale of goods Act.,[object Object],Suggestion – Projects with huge margins can be subletted to any sister concern to reduce VAT implications.,[object Object],?,[object Object]
Any queries on VAT,[object Object]
Contractors lead a very tough life….,[object Object]
[Service Tax],[object Object],pptPlex Section Divider,[object Object],The slides after this divider will be grouped into a section and given the label you type above.  Feel free to move this slide to any position in the deck.,[object Object]
Service Tax for Civil Construction,[object Object],Bird’s eye view:-,[object Object],Basics,[object Object],Registration – When and how?,[object Object],Concept of Centralised Registration,[object Object],Chapters and significant definitions,[object Object],Schemes / Options available ,[object Object],Invoice Structuring,[object Object],Concept of Cenvat Credit,[object Object],Concept of GTA ,[object Object],Exemptions – SEZ / Road,[object Object],Construction of Residential Complexes,[object Object],Transfer of Right to use,[object Object],How to handle Service Tax Audits,[object Object],Penalties for Non-Compliance,[object Object]
Basics	,[object Object],Service Tax Applies to whole of India except J&K.,[object Object],Normal rate of Service Tax is 10.3%,[object Object],Service Provider is normally the person liable to pay service tax upon crossing the turnover of Rs. 10 Lacs p.a.,[object Object],Service tax is to be deposited only when payment is received.,[object Object],Export of services is exempted for payment of service tax.,[object Object]
Applicable rates,[object Object],Period Rate,[object Object],Upto 13.05.2003                      5%,[object Object],14.05.2003 to 09.09.2004    8%,[object Object],10.09.2004 to 17.04.2006    10.20%,[object Object],18.04.2006 to 10.05.2007    12.24%,[object Object],11.05.2007 to 23.02.2009    12.36%,[object Object],24.02.2009 onwards              10.30%,[object Object]
Entities involved,[object Object],Consultants – Architects, Real Estate Agents, Project consultants,[object Object],Contractors – Civil, Mechanical,[object Object],Builders and Developers ,[object Object],Land Owners – Own lands for further sale/lease,[object Object]
Registration,[object Object],Time – Within 30 days,[object Object],Application to Jurisdictional Sp of Central Excise.,[object Object],Docs – Address and Identity Proofs in ST-1,[object Object],Each Location should be registered.,[object Object],PAN Based Registration No. within 7 days,[object Object],Penalty – Rs.5,000/- or Rs.200/- per day which is higher,[object Object], Intimation for changes within 30 days,[object Object],Transfer / Cancellation,[object Object]
Centralised Registration,[object Object],Object – Several Premises for rendering services.,[object Object],Optional,[object Object],CCE grants the registration,[object Object],Centralised Billing / Centralised Accounting,[object Object],Zonal Centralised Registration,[object Object],Modification,[object Object],Concept of Input Service Distributor,[object Object],Advantages,[object Object],Time,[object Object],No information to any other jurisdiction,[object Object],Audit / Correspondence at one place,[object Object]
Chapters and significant definitions – From Consultant’s perspective,[object Object],Consultant Engineer,[object Object],Architect,[object Object],Interior Decorator ,[object Object],Real Estate Brokers,[object Object],Management Consultancy,[object Object]
Chapters and significant definitions – From Workmen’s perspective,[object Object],Erection, Commissioning and Installation services.,[object Object],Commercial and Industrial Construction,[object Object],Construction of Complex,[object Object],Management, Repair and Maintenance,[object Object],Site Formation,[object Object],Work Contract Service,[object Object]
Chapters and significant definitions – From  Resource supplier’s perspective,[object Object],Renting of property services,[object Object],Supply of Goods (without VAT) services,[object Object]
When to pay,[object Object],When does he pay?,[object Object],Only at the time of Receipt,[object Object],Consider TDS as deemed receipt,[object Object],In case of transactions with associated enterprises, at the time of invoicing itself,[object Object],Reconciliation - a major pain,[object Object],Individuals, Proprietory & Partnerships pay on quarterly basis,[object Object],   Others pay on monthly basis,[object Object]
Option for Discharge of ST,[object Object]
Sheet Code 2 – Work Order,[object Object],Sheet Code 3 – Abstract,[object Object],Sheet Code 4 – Invoice,[object Object],Sheet Code 5 – Various Scenarios,[object Object],Sheet Code 6 - FIM,[object Object]
Financial Express Posted: Tuesday, Aug 11, 2009Amendment in works contract major concern for infra industry,[object Object],The object of the amendment is to include the value of goods received free of cost from the client as also to plug the loophole of splitting a contract into sale contract and works contract. Thus revenue may also seek to include the value of materials procured by the client from third parties and supplied to the contractor on free of cost (FOC) basis. ,[object Object],It is further provided that this condition will not apply to those works contracts, where either the execution of works contract has already started or any payment (whether in part or in full) has been made on or before the date of the amendment, i.e. 07.07.09, from which the said amendment becomes effective.,[object Object]
Basics on Cenvat Credit,[object Object],Documentation,[object Object],Invoice with ST/Excise no. Of the party,[object Object],Credit of Excise Duty can be taken for purchases directly from the manufacturer / first stage dealer / second stage dealer.,[object Object],Cenvat on input services is allowed only on payment basis.,[object Object],Giving both taxable and exempt services – ,[object Object],[object Object],					OR,[object Object],[object Object],	Once an option is exercised it shall remain so during the year. If you wish to avail the option in red, you need to intimate the same to the dept. in specified format.,[object Object]
Cenvat on Capital Goods – 50% utilised and 50% carry forward in the Service Tax Returns by availing the same in the same year,[object Object]
Budget Amendments 2011,[object Object],Point of Taxation Rules,[object Object],Goods / Service that shall not constitute input - Any goods / services used for construction of a civil structure unless it is provided by a sub-contractor to the main contractor.,[object Object],Similarly the definition of exempted services shall include taxable services which are partially exempted with the condition that no credit of input and input service shall be availed. Moreover it has been clarified that exempted service will include trading service. ,[object Object],38.1 A tariff rate of 5% excise duty is being prescribed on Ready-mix concrete (RMC). However these goods would attract the concessional 1% duty without CENVAT credit facility. ,[object Object]
Budget Amendments 2011,[object Object],The Works Contract Rules, 2007 have been amended ,[object Object],To provide for restriction in availment of CENVAT credit to 40% of service tax paid on services relating to erection, commissioning and installation services, commercial or industrial construction services and construction of residential complex services in case service tax has been paid, without availing the abatement benefit under notification 1/2006.,[object Object]
Pain of Taxation Rules,[object Object],Intention of the Government,[object Object],3. Rule 3 has been amended to provide that the point of taxation shall be as follows:,[object Object],	(a) Date of invoice or payment, whichever is earlier, if the invoice is issued within the prescribed period of 14 days from the date of completion of the provision of service.,[object Object],	(b) Date of completion of the provision of service or payment, if the invoice is not issued within the prescribed period as above.,[object Object],No provision for Bad Debt – It only mentions if amount is refunded when service is not provided.,[object Object],Cenvat Credit shall be allowed on booking basis, provided payment is made in 90 days.,[object Object]
Pain of Taxation Rules,[object Object],Concept of CSOS – Contract Exceeds 90 Days – ,[object Object],	Point of Taxation shall be the date of completion of the specified event stated in the contract which obligates payment.,[object Object],	 For example, in the case of construction services if the payments are linked to stage-by-stage completion of construction, the provision of service shall be deemed to be completed in part when each such stage of construction is completed.,[object Object],Existing contracts to be covered under POT Rules from 1st July, 2011.,[object Object]
Sheet Code - 7,[object Object]
Small Scale Sector Benefits,[object Object],Individual and sole proprietor assessees with a turnover upto ` 60 Lakhs shall not be subject to audit;,[object Object],Interest rate for all assessees (including firms and corporate) upto a    ,[object Object],	turnover of ` 60 Lakhs shall be 3% less than the prescribed rate of 18% (w.e.f. 01-04-2011).,[object Object],The period for making the payment in order to avail the benefit of ,[object Object],        reduced penalty under the second proviso to Section 78 shall be 90 days for assesses (including firms and corporate) having turnover upto ` 60 Lakhs.,[object Object]
Concept of GTA,[object Object],Service tax registration is required if you make payment to a goods transport agency, in relation to transport of goods by road in a goods carriage ,[object Object]
Exemptions,[object Object],32/2004 Dt. 03/12/2004 - Abatement 75%. [As amended by 1/2006 ST Dt. 01/01/2006],[object Object],33/2004 Dt. 03/12/2004 –Exempts transport of  Fruits, Vegetables, Eggs or Milk ,[object Object],34/2004 Dt.03/12/2004- Exemption [ The gross amount charged on consignments transported in a goods carriage does not exceed rupees one thousand five hundred; or the gross amount charged on an individual consignment transported in a goods carriage does not exceed rupees seven hundred fifty.],[object Object]
Construction of complex services ,[object Object]
Chronology of Judgements,[object Object],Karnataka High Court - K Raheja - 2006,[object Object],Allahabad HC - Assotech Reality – 2008 (Set Aside by SC in,[object Object],Advance Ruling – Hare Krishna - 2008,[object Object],Guahati HC – Magus Construction Pvt Ltd – 2008,[object Object],CBEC Circular Dated 29.1.2009,[object Object]
Commercial aspects of civil construction
Service tax levied on consideration earned by developer,[object Object],• Prior to amendment in 2010, concept of ‘self-service’ existed,[object Object],“construction of a complex (a new building) - intended for sale, -before, during or after construction (except in cases for which no sum is received from or on behalf of the prospective buyer by the builder before the grant of completion certificate by the competetent authority) shall be deemed to be service provided by the builder to the buyer”,[object Object],Abatement scheme for builders also introduced.,[object Object],Option to pay Service tax at the applicable rate on 25% of the Agreement value, provided no deduction of land is availed and no CENVAT credit is claimed,[object Object]
Other points – Con. Of Complex,[object Object],Parking Slots  or Garage of Properties - Along with the apartment or flat, builders also sell parking slots to buyers. No service tax would be applicable for the amount paid for such parking slots.,[object Object], ,[object Object],Preferential Location Services - Builders many times will build internal roads, pavements, or maintain gardens for the development of the property complex. Such services would attract a service tax. Also any additional amount paid for a floor rise, an apartment with a specific number or a specific direction, apartment facing either a park, pool or sea , would cost the buyer a service tax.,[object Object],Low Cost Housing Segment - In recent months, the real estate industry has developed various affordable properties worth less than Rs 20 Lakhs for the lower and middle income group. Properties belonging to this low cost housing segment would be exempt from service tax.,[object Object]
Exemptions under Service tax for the construction sector,[object Object],SEZ,[object Object],Export of services,[object Object],Road,[object Object],Airport,[object Object],Port,[object Object],Bridges, Tunnels, Railways,[object Object],Services to government,[object Object]
Construction vs Repair of Road,[object Object],16/6/2005 - Services relating to maintenance or management of immovable property have also been covered under the purview of service tax. ,[object Object],Several demands were raised on contractors involved in road repair work.,[object Object],In the latest Circular - No. 110/4/2009-ST Dated: February 23, 2009, the Board had clarified that repair of roads' is taxable.,[object Object]
Judgement from Vizag,[object Object],APPEAL NO.5/2008(V-I) S.Tax Dated: 16.03.2009,[object Object],ORDER-IN-APPEAL NO.27/2009(V- I) ST,[object Object],PASSED BY Shri P.J.R. SEKHAR, I.R.S., COMMISSIONER (Appeals), VISAKHAPATNAM ],[object Object],Construction vs Repair of Road,[object Object]
Construction vs Repair of Road,[object Object],Commercial and Industrial construction  - ,[object Object],	includes ,[object Object],	a)construction,   b) completion and  c) finishing and  ,[object Object],	d) repair, alteration, renovation or restoration ,[object Object],	The definition itself specifically excludes such services provided in respect of roads.,[object Object],From the above it is evident that not only construction services but also repair services provided in respect of roads are exempted from tax. ,[object Object],Though the same may also fall under management, maintenance or repair service in terms of Section 65(64) of the Finance Act, 1994, ,[object Object],	In view of specific exclusion of repair services provided in respect of roads under Section 65(25b) of the Finance Act, 1994 the same can not be subjected to any tax.,[object Object]
Construction vs Repair of Road,[object Object],EXEMPTION TO MAINTENANCE OF ROADS,[object Object],	NOTIFICATION NO. 24/2009 - SERVICE TAX, DATED 27-7-2009,[object Object],Exemption of taxable services provided to any person by any other person in relation to management, maintenance or repair of roads,[object Object],However from 2005 – 2009 the disputes are still going on?,[object Object]
Also recent circular in response to an application made by Jaiprakash Associates issued in May, 2011,[object Object],Issues :-,[object Object],a) Applicability of ST on sub-contracts of various nature , when main contract is  exempted /excluded from preview of services.,[object Object],b) Can a principal contractor take responsibility of tax payment and ask sub contractors not to charge ST ?,[object Object],	Service tax is, therefore, leviable on any taxable services provided, whether or not the services are provided by a person in his capacity as a sub-contractor and whether or not such services are used as input services.,[object Object],       The fact that a given taxable service is intended for use as an input ,[object Object],service by another service provider does not alter the taxability of the ,[object Object],service provided.,[object Object]
SEZ,[object Object],If you are working in SEZ and have any queries pertaining to ,[object Object],Service Tax,[object Object],VAT,[object Object]
Works Contracts,[object Object], - Erection, Commissioning and Installation,[object Object],-  Commerial and Industrial Construction,[object Object],-  Construction of Complex,[object Object],-  Repair, Alteration and Renovation of above,[object Object],-  Turnkey Projects including EPC,[object Object],Exemption to Road, Airports, Railways, Transport Terminals, Bridges, Tunnels, Ports,[object Object],Purpose of introducing this Chapter – Nail down Daelim Industrial Company Ltd vs CCE 2006 (3) STR 124 (Tribunal),[object Object]
How to handle service tax audits,[object Object],Keep all cenvat invoices ready.,[object Object],Verify all receipts in your bank account.,[object Object],Prepare the reconciliation as per the format proposed by the department.,[object Object],Dept. normally gives you sufficient time for getting ready.,[object Object],Audit may come for once in 4-5 years, but the complete period would get covered.,[object Object]
 Penal consequences,[object Object],Interest on delayed payment of Service tax is 18% & 15% ,[object Object],[object Object]
Rs.500 – Rs.2,000 per return          The maximum penalty for delay in filing Service Tax return U/s. 70 is   ,[object Object],          proposed to be enhanced from ` 2,000/- to ` 20,000/-; existing rate of  ,[object Object],          penalty under rule 7C of the Service Tax Rules, 1994 to be retained.,[object Object],[object Object],	a) rendition of services without raising invoices, ,[object Object],	b) availment of Cenvat credit without receipt of inputs/ input services, etc.,[object Object],    c) Non-payment of service tax collected but not deposited for more than 6 months. ,[object Object]
At this Point in time, the question is whether the charge of VAT and service tax shall be overlapping.,[object Object],The matter to a certain extent has been settled by the SC Judgement in  IMAGIC CREATIVE PVT LTD Vs COMMISSIONER OF COMMERCIAL TAXES Appeal (civil) 252 of 2008 wherein it has been held ,[object Object],“28. Payments of service tax as also the VAT are mutually exclusive. Therefore, they should be held to be applicable having regard to the respective parameters of service tax and the sales tax as envisaged in a composite contract. It may consist of different elements providing for attracting different nature of levy. It is, therefore, difficult to hold that in a case of this nature, sales tax would be payable on the value of the entire contract; irrespective of the element of service provided.“,[object Object],Ideal Thing for us be to clearly bifurcate the charge towards material by way of deemed sales calculations and charge towards labour on the face of the invoice. And Thus Service Tax needs to be charged on the labour portion and VAT needs to be charged on the Material Portion.,[object Object]
[Budgeting],[object Object],pptPlex Section Divider,[object Object],The slides after this divider will be grouped into a section and given the label you type above.  Feel free to move this slide to any position in the deck.,[object Object]
Lets now come back to Planning,[object Object]
Commercial aspects of civil construction
[object Object],	Convincing the EIC to prepare the Budgets  is the biggest task. Because the forces are so dynamic, actual scenario is expected to be different from the work orders, hence he is not in a position to do so.,[object Object],	Most of the times he would argue that because of delay in submission of drawings by the client, planning is not very easy. ,[object Object],	But to meet the Project Deadline / it is in the best interests of the client to break the work order quantities into monthly quantities.,[object Object],	Further an overall cap is required to be kept on the total quantities to be consumed for the project. Monthly requirements can then be prepared on the basis of monthly budgets. ,[object Object]
Budgeting,[object Object],Lets see a sample budget …,[object Object]
Different types of contracts,[object Object],PRW – Through skilled labour,[object Object],Item rate,[object Object],Lumpsum contract,[object Object],Cost-plus contract,[object Object],Turnkey contract – engineering, inspections, erection, electrical.,[object Object]
Congrats!,[object Object]
Human Resource – cont….Understanding the Labour Laws,[object Object],Labour License,[object Object],Minimum Wages,[object Object],PF,[object Object],ESI,[object Object],Workmen Compensation Insurance,[object Object],Labour Welfare,[object Object],LabourCess,[object Object],Child Labour / Maternity Benefit,[object Object]
Manual for Compliance Verification – Whenever a new site is about to begin:-,[object Object],E:MA_ Officeroject construction seminarodule 4 - Internal Controlanual For Compliance Verification,[object Object]
[Mobilisation and Role of Engg Dept],[object Object],pptPlex Section Divider,[object Object],The slides after this divider will be grouped into a section and given the label you type above.  Feel free to move this slide to any position in the deck.,[object Object]
Mobilisation Checklist,[object Object],Statutory registration numbers / Good Local consultants,[object Object],Resource Mobilisation,[object Object],Equipments – JCB & Loader, Batching plant capacity, Miller, Crane, etc.,[object Object],Vehicles – Staff Bus, Sumo, Utility, Trailer, Tractor & Dumper, Bike etc.,[object Object],IT – Computers/Printer/Scanner/Copier/Internet/Telecom Network  ,[object Object],Functional Heads – PM / Store / HR / Accounts,[object Object],Office Stationery – Reports / Registers / Blank Slips,[object Object],From client – Power / FIM / Drawings / Work Front,[object Object],Staff Accomodation / Mess / Guest House,[object Object],Onsite office set up,[object Object],Lining up the labour,[object Object],Logistics – Movement to site from various locations,[object Object],Local Survey – Materials and Services,[object Object]
The site is now mobilised and you have to commence the work.,[object Object]
Role of Project Manager,[object Object],Work Planning Daily / Weekly / Monthly:,[object Object],		When we plan for work – we need to keep in mind client priority, 	availability of 	resources, availability of drawing & front, weather, Funds 	etc.  ,[object Object],Pre planning for FIM / Own Material:,[object Object],		Pre planning (system and procedure) is required for FIM and Own material so as 	to make 	it available in time.,[object Object],Complete responsibility to ensure compliance of the functions by all the Dept.: ,[object Object],Engineering, HR & Admin, Stores, Accounts,[object Object],Sub Contractor Work Order:,[object Object],		Sub Contractor work order should be prepare, give its copy and take acceptance for 	office record. Item code and language should as per client work order that can 	reconciliation become easy, otherwise it can not reconcile with client. ,[object Object],Timely submission of bills . If delay reasons need to be submitted to HO.,[object Object],Subcontractor bills are prepared in due time and are paid after pre-audit at HO.,[object Object]
         Role of Project Manager – cont…,[object Object],Preparing site performance report and submitting the same to head office.,[object Object],Ensuring proper back up in case if any employee leaves the organization.,[object Object],Weekly meetings with the Core team and ensuring due preparation of minutes for mailing the same to Head office.,[object Object],Checking all the records fortnightly viz. stores inflow, outflow, vehicle logbooks, and HR records.,[object Object],To collect full information about engaging the departmental labour on different site and get them fully utilized.,[object Object],Maintaining morale on site.,[object Object]
Reconciliation – FIM & Principal Material,[object Object],Standard Consumption norms to be defined for every project. ,[object Object],	For e.g. – For 1 CUM of M20 - concrete production –,[object Object],	Cement – 140 Kg, Sand – 875 Kgs, Agg – 1100 Kgs,[object Object],Physical verification of Steel, Sand and Aggregate on the same day on which reco is prepared.,[object Object],Material scattered at various locations of the society.,[object Object],Consumption for unbilled extra items to be excluded.,[object Object],Stock records to be updated regularly.,[object Object],Shuttering Repetitions.,[object Object],	If company purchased materials consumption go beyond standard or any misuse of material by the sub contractor, it can be controlled and recovery could be made from the concern sub contractors.  ,[object Object]
Billing Engineer,[object Object],A. Client & Sub Contractor billing and Certification:,[object Object],Same Billing period  for both client & sub contractor ,[object Object],Match the Quantities,[object Object],Facilitate preparation of MIS,[object Object],Identification of Extra Items,[object Object],W.O issued to sub contractor to contain same item codes as Client W.O,[object Object],DPR should be generated.,[object Object],RA bill preparation on Time as any delay,[object Object],Affects Fund management,[object Object],MIS,[object Object]
Sub Contractor work orders should be prepared:,[object Object],	-  Item code and language should as per client work order ,[object Object],	- Project Manager and Project commercial head / Project Director 	approval signsor mail required.,[object Object],For example: ,[object Object],Sub Contractor Work Order:,[object Object]
Engineering MIS,[object Object]
[Procurement],[object Object],pptPlex Section Divider,[object Object],The slides after this divider will be grouped into a section and given the label you type above.  Feel free to move this slide to any position in the deck.,[object Object]
Commercial Procurementi) Goods   and   ii) Services. ,[object Object]
Sheet Code 8 - 14,[object Object]
Goods:,[object Object],[object Object]
 Purchases to be sourced by Head office.
 Purchases to be sourced locally with approval from Head office.
 Purchases to be sourced locally with the approval from Project Manager.
Material required for Project:
 Project Manager to calculate total project material requirement through Bill of Quantity (BOQ).
 This would be categorized as FIM , Raw / Principle Material, Consumable / Hardware / Tools Material, Capital goods - Plant / Machinery / Equipment
 Monthly Requirement   Commercial Procurementi) Goods cont…,[object Object]
Commercial Procurementi) Goods cont…,[object Object],[object Object]
Authorized person should be allowed to raise an indent. The status about present level of stock should also be given.
Market Survey / Enquiry / Quotation:
Relevant journals, yellow pages, market directories etc.
Company can ask quotation / price list with detailed terms and conditions with its validity from various vendors.
Purchase department can take right decision after comparison and analysis of rate, quality, terms & conditions with price escalation terms and service condition,[object Object]
Certain details which need to be mentioned
Serially numbered
Time  & Place of Delivery
Material Quality Description
Commissioning of Equipments – Time after unloading at site along with
Various manuals and spare kit with equipments
Reference of Supplier Quotation / Price list
 Transit Insurance in case of costly / valuable material & long distance & Type of transportation
Material certificate, Quantity & Quality Inspection
Verification and rejection clause
Condition on Excise duty with Gate Pass and Service tax number
Condition on VAT with Tax / Retail Invoice with company TIN number

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