Dear Sirs,
What is the correct defination of Building (Under this Act) and weather we need to pay CESS on Machine installed in building for production?
1. If the Factory has been constructed between 2002 - 2007 do we need to pay CESS on this construction ?
2. If we are paying 1% to Nagar Palika after that do we need to Pay 1% CESS under BOCW Act ?
3. If a new construction is going on in our Factory and all employees are covered under EPF and ESIC, do we have to pay CESS in such Conditions?
4. Do we need to pay the CESS under BOCW Act on new building Electrical Wiring, Air Conditioners, Lights, and Furniture etc...?
5. Do we need to pay CESS under BOCW Act on Machinary Installed for production in the same premises?
Please help on urgent basis.
Thanks ,
Piyush