Construction of Complex - Taxable Services - As appliable on or before 30-6-2012 - Service Tax

Construction of Complex (w.e.f. 16-06-2005 ) (w.e.f. 1.7.2010 - Builders) What is taxable - 65(105)(zzzh) Any services provided or to be provided to any person, by any other person, in relation to construction of complex; Explanation. For the purposes of this sub-clause, construction of a complex 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 a person authorised by the builder before the 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 Any other person who is providing service Meaning of Construction of Complex - 65(30a) "construction of complex" means (a) construction of a new residential complex or a part thereof; or (b) completion and finishing services in relation to residential complex 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; or (c) repair, alteration, renovation or restoration of, or similar services in relation to, residential complex; Meaning of Residential complex - 65(91a) "residential complex" means any complex comprising of (i) a building or buildings, having more than twelve residential units; (ii) a common area; and ( iii) any one or more of facilities or services such as park, lift, parking space, community hall, common water supply or effluent treatment system, located within a premises and the layout of such premises is approved by an authority under any law for the time being in force, but does not include a complex which is constructed by a person directly engaging any other person for designing or planning of the layout, and the construction of such complex is intended for personal use as residence by such person. Explanation. For the removal of doubts, it is hereby declared that for the purposes of this clause, (a) "personal use" includes permitting the complex for use as residence by another person on rent or without consideration; (b) "residential unit" means a single house or a single apartment intended for use as a place of residence;';