9911796707
TMI BlogClarification on applicability of service tax on real estate developers / builders – Regarding.X X X X Extracts X X X X X X X X Extracts X X X X ..... Subject: Clarification on applicability of service tax on real estate developers / builders - Regarding. Please refer to your letter dated 21.06.06 on the above subject. 2. I have been directed to state the following relating to levy of service tax on "construction of complex" service falling under section 65(105)(zzzh) and "commercial or industrial construction" service falling under section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or construction work and the builder / promoter / developer undertakes construction work on his own without engaging the services of any other person, then in such cases in the absence of service provider and service recipient relationship, the question of providing taxable service to any person by any other person does not arise. Service tax exemption for small service providers upto an aggregat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... individual, intended for personal use as residence and constructed by directly availing services of a construction service provider, is not liable to service tax. 4. Is payment of service tax a responsibility of service provider or of whom the service is provided. As per section 68 of the said Act, in case of 'construction of complex' service falling under section 65(105)(zzzh) and 'commercial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bject to fulfillment of the conditions specified in the said notification. Service tax is leviable on,-(i) 'commercial or industrial construction' service falling under section 65(105)(zzq) with effect from 10.09.04, and(ii) 'construction of complex' service falling under section 65(105)(zzzh) with effect from 16.06.05. 3. For any further clarifications, you may contact the jurisdictional officer ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
