This is Ramu working in manufacturing industry( Cement). My query is that we have received a notices from Joint commissioner of Labour to pay building cess on construction value. BOCW Act is not applicable to Factories Act as well as Mines Act, there was provision in BOCW Act.
But labour department authorities are telling that before commencement of Manufacturing process it is not factory, hence you are liable to pay building cess. Machinery value also included in construction value as per their notice.
Whether Building cess is applicable to factory? If applicable, whether machinery value shall include or not in construction value?
But labour department authorities are telling that before commencement of Manufacturing process it is not factory, hence you are liable to pay building cess. Machinery value also included in construction value as per their notice.
Whether Building cess is applicable to factory? If applicable, whether machinery value shall include or not in construction value?