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Service Tax - Highlights / Catch Notes

Home Highlights November 2016 Year 2016 This

If the complex is constructed by a person directly engaging any ...


Service Tax Exemption on Complexes for Personal Use: No Tax If Used as Residence, Rented or Free.

November 30, 2016

Case Laws     Service Tax     AT

If the complex is constructed by a person directly engaging any other person for design or planning or layout and such complex is intended for personal use as per the definition, service tax is not attracted. Personal use has been defined as permitting the complex for use as residence by another person on rent or without consideration. - AT

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