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of <h1>Service Tax Rules: Builders and Contractors Liable for 'Works Contracts' Under Supreme Court Ruling.</h1> The circular addresses the imposition of Service Tax on 'Commercial or Industrial Construction Services' and 'Construction of Complex Services,' effective from September 10, 2004, and June 16, 2005, respectively. It clarifies that estate builders are excluded from this tax, with liability falling on hired contractors. A Supreme Court decision further defines construction activities by builders for prospective customers as 'works contracts,' subject to Service Tax. The circular notes inconsistent practices among builders, who often avoid registration, leading to tax discrepancies. It emphasizes that both builders and contractors are liable for Service Tax and urges proactive tax collection measures.
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