Dear Sandeep ji,
Please read the definition of 'building or other construction work' as defined under section 2(d) of the main Act. This definition does not include any building or any construction work to which the provisions of the Factory Act, 1948 or the Mines Act, 1952 applies.
Therefore, the Act is not applicable to building or construction work in the precincts of factories and mines.
Since the main Act is not applicable to building or construction work in the precincts of factories and mines, Cess is not applicable to such building or construction work.
I came across many incidences in which the authorities demanding Cess for building or construction work in the precincts of factories. This is wrong and illegal.