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of <h1>Service Tax Clarified for Real Estate Developers: Builders Pay for External Contractors, Not In-House Staff, Per Finance Act 1994.</h1> The circular clarifies the applicability of service tax on real estate developers and builders under the Finance Act, 1994. It states that service tax is applicable to contractors engaged by builders for constructing residential complexes with more than 12 units, but not if the builder constructs using their own staff without external contractors. Commercial complexes are subject to service tax, unlike individual residential houses intended for personal use. The responsibility for paying service tax lies with the service provider, except when services are imported, in which case the recipient pays. Service tax on construction services is applicable from specified past dates, with guidelines for calculation provided.
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