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Service Tax - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

Construction of Residential Complexes – Service tax liability ...


Service Tax Liability in Residential Construction Depends on Service Relationship, Not Designation as Builder or Developer.

August 10, 2013

Case Laws     Service Tax     AT

Construction of Residential Complexes – Service tax liability cannot be determined based on what the assesse calls itself, whether as a builder, a developer, a promoter etc. - The liability was to be determined with reference to the criterion whether there was a service provider and service recipient - AT

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