Commercial or Industrial Construction - Taxable Services - As appliable on or before 30-6-2012 - Service Tax

Commercial or Industrial Construction Service (w.e.f. 10.09.2004) (w.e.f. 16.6.2005 scope extended) (w.e.f. 1.7.2010 - builders) What is taxable - 65(105)(zzq) Any service provided or to be provided to any person, by any other person, in relation to commercial or industrial construction; Explanation. For the purposes of this sub-clause, the construction of a new building which is intended for sale, wholly or partly, by a builder or any person authorised by the builder before, during or after construction (except in cases for which no sum is received from or on behalf of the prospective buyer by the builder or the person authorised by the builder before grant of completion certificate by the authority competent to issue such certificate under any law for the time being in force) shall be deemed to be service provided by the builder to the buyer; Who is the receiver of service Any person Who is the provider of service Any other person Who is liable to pay service tax Service Provider Meaning of Commercial or Industrial construction Service - 65(25b) "commercial or industrial construction" means (a) construction of a new building or a civil structure or a part thereof; or (b) construction of pipeline or conduit; or (c) completion and finishing services such as glazing, plastering, painting, floor and wall tiling, wall covering and wall papering, wood and metal joinery and carpentry, fencing and railing, construction of swimming pools, acoustic applications or fittings and other similar services, in relation to building or civil structure; or (d) repair, alteration, renovation or restoration of, or similar services in relation to, building or civil structure, pipeline or conduit, which is (i) used, or to be used, primarily for; or (ii) occupied, or to be occupied, primarily with; or (iii) engaged, or to be engaged, primarily in, commerce or industry, or work intended for commerce or industry, but does not include such services provided in respect of roads, airports, railways, transport terminals, bridges, tunnels and dams;