Service tax on construction clarified: contractors liable for complex construction unless self-construction or small-provider exemption applies. Where a contractor is engaged to construct a residential complex of more than twelve units, the contractor is liable to pay service tax on the gross amount for construction of complex service; if the developer performs construction solely with its own staff no taxable service arises. The small service provider exemption applies to construction of complex. Commercial complexes are taxable as commercial or industrial construction, and the service provider is generally liable, except where cross-border services make the recipient liable.