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of <h1>Service Tax Rules for Government Housing: Direct Ministry Contracts Exempt, Subcontractors Must Pay Tax on Complexes.</h1> The circular addresses the service tax applicability on residential houses constructed by a corporation for Central Government officers. It clarifies that such construction is generally taxable under 'Construction of Complexes.' However, if the construction is directly contracted by the Ministry of Urban Development and intended for the government's personal use, it is exempt from service tax. If the corporation subcontracts the work, the subcontractor must pay service tax, as the corporation becomes the service receiver, and the construction is not for its personal use.
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