Need Opinion On Applicablity Of Labour Cess

Dear Friends,
We are setting up 4x300 MW Power Plant in Maharashtra. Our factory Drawings are approved but we have not get the Factory License as our plant is still under project stage.
We have received a notice from Labour Department regarding payment of 1% Labour Cess on Plant Construction Cost which comes in crore of rupees. Although we are following The Factory Act rule & Regulations, our ALC is saying that we have to pay Labour Cess as we have not received labour license yet.
My question is do we need to pay any Labour Cess? Is it applicable to us?
Request your opinion please.
Warm Regards,
Dharmesh

Dear Dharmesh,
This is not matter of FActory Act, it comes under the perview of BOCW Act,1996. According to this act 1% as cess have to pay of total project cost excluding cost of land.