service tax on construction of labour quaters for tea industries

[ramkishore gupta]

Dear Sir

Please let me know if service tax is chargable on contsruction of

01. Ring well with plinth (including material)

02. over thaching kacha house

03. Constructon of laterine with septic tank

04. Construction of Labour quater

Also let me know is it make any difference if the same is constructed for Govt authority or for Tea Industries unit

Thanks

Ram Kishore Gupta

AI Summary

Service tax on construction: temporary, non sale accommodations are not taxable while intended for sale works remain liable.
Service tax applies to construction services unless the work is temporary and not intended for sale; temporary accommodations like over-thatched katcha houses are not taxable because they fail the intended-for-sale criterion and typically do not involve consideration as a service. A notification and explanatory provisions to prior statutory definitions illustrate that the intended-for-sale test remains relevant, while government-construction exemptions were limited to contracts completed before a specified cut-off.