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of <h1>Clarification on Service Tax Liability for Construction Services u/s 65(105)(zzzh) Effective July 1, 2010; Payment Timing Matters.</h1> The circular clarifies the liability of service tax under 'Construction of Complex Services' as per Section 65(105)(zzzh) of the Act. From July 1, 2010, construction activities are deemed taxable unless full payment is made post-construction completion. Builders must deposit any service tax collected before this date, even if no liability existed. Post-July 1, 2010, services rendered and paid for are taxable, except when payment was made before this date, which is exempted with documentation. The competent authority to issue completion certificates includes registered architects, chartered engineers, and licensed surveyors. Trade associations are urged to inform their members.
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