Whether BOCW cess 1% is calculated on construction cost or total cost of project?

Hello !! As I am working in a Hydro power project and want to know about BOCW cess Act. Kindly confirm whether BOCW cess 1% is calculated on construction cost or total cost of project. Is plant and machinery included or not in construction cost.
Please provide the ppt/pdf of BOCW Act
Thanks.
Guddu

Hi
BOCW Cess is @ 1% on labour wages only.
Neither the Construction cost nor the Project cost.
These two components include value of Raw Materials, etc.
An appeal in the Hon'ble Supreme Court is pending challenging the order of the Hon'ble High Court of Delhi which said "Construction Cost" should be the basis for calculating the BOCW Cess.
HB.

Builders Association Of India And Ors. Etc. Etc. vs Union Of India (Uoi) And Ors. Etc. Etc. on 28/2/2007
Equivalent citations: 139 (2007) DLT 578