Service tax on construction: pre sale agreements treated as self service, owner commissioned building excluded from tax liability. Service tax on construction depends on transaction character: where the arrangement is an agreement to sell the developer retains ownership and construction before execution of the sale deed is treated as self service and not taxable; owner commissioned construction for personal use is excluded from tax; third party service providers engaged in construction remain liable for service tax.
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.
Service tax on construction: pre sale agreements treated as self service, owner commissioned building excluded from tax liability.
Service tax on construction depends on transaction character: where the arrangement is an agreement to sell the developer retains ownership and construction before execution of the sale deed is treated as self service and not taxable; owner commissioned construction for personal use is excluded from tax; third party service providers engaged in construction remain liable for service tax.
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