There is concrete under the shower stall at the shower floor level. The seat is constructed of wood framing on top of the concrete floor. A contractor may be able to remove the seat and reconstruct the shower stall, but it would probably involve installing a new waterproof shower pan. This will be pretty expensive, especially if you want to raise the shower floor level. And, you will most likely need a general contractor or bath contractor, not just a tile installer.
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