TaxTMI 
TaxTMI 
MY CLIENT ASA ABUILDER HE WANT TO CONSTRUCT ONE BUILDING AND HI WANT SOME FLAT TO HIS STAFF AND OTHER FOR HIS FAMILY. IS SERVICE TAX CHARGEBLE FOR THIS?
SERVICE TAX
20 Jul 2015 
2 Replies 
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Service tax on construction now leviable where works contract treatment applies and exemption has been withdrawn.
Service tax is leviable on construction activities that qualify as works contract services and on which a prior exemption has been withdrawn. The classification depends on the contract terms and whether the construction constitutes service to self or supply to a third party; these factual and contractual elements determine whether service tax applies under the revised statutory position. (AI Summary)
Service tax is leviable on construction activities that qualify as works contract services and on which a prior exemption has been withdrawn. The classification depends on the contract terms and whether the construction constitutes service to self or supply to a third party; these factual and contractual elements determine whether service tax applies under the revised statutory position. (AI Summary)