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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Service tax exemption for residential construction applies when government directly commissions work for its personal use.</h1> Construction of residential complexes is generally taxable as Construction of Complexes, but a residential complex is excluded from service tax when a person directly engages another for design/planning/construction for that person's personal use, including promoting residence by others. Where the Government directly contracts NBCC to build residential accommodation for officers, the Government is the service receiver and service tax is not leviable. If NBCC subcontracts the work, the subcontractor would be liable to pay service tax because NBCC would become the service receiver.

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