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TMI BlogLiability of service tax - ContractorX X X X Extracts X X X X X X X X Extracts X X X X ..... Liability of service tax - Contractor X X X X Extracts X X X X X X X X Extracts X X X X ..... struction of resdidential complex 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... complex is intended for personal use as residence by such person. Explanation says: "personal use" includes permitting the complex for use as residence by another person on rent or without considerati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on. Now, in this case, if contractor construct the residential houses of a Ltd. Co., which is used by the Co. for the residence of their employees on rent or not, whether the contractor is liabile for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax or not. Whether contractor is liable for service tax under work contract service or not. Reply By Rama Krishana: The Reply: A company though a person for the purpose of taxation, but can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be a natural person like an Individual. Personal use must be constructive and a company can not by any means say that a particular premises for its personal residential user. The company is situa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted in a registered office and nowhere else. Therefore, in my view, the company can not claim the benefit of non inclusion clause under section 65(91a) of the service tax provisions. X X X X Extracts X X X X X X X X Extracts X X X X ..... rum - Knowledge Sharing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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