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of <h1>Service Tax on Builders: Clarification on Residential Complex Construction and Exemptions for Personal Use Properties.</h1> The circular addresses the imposition of service tax on builders, specifically concerning agreements between developers and buyers for residential units. It clarifies that construction of residential complexes is subject to service tax unless the property is for personal use and not part of a larger complex. The ownership transfer occurs only after construction completion and full payment, and until then, any construction activity is considered self-service, exempt from service tax. However, if external services like contractors or designers are used, those services are taxable. Pending cases should be resolved following these guidelines, with specific rulings having limited applicability.
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