Liability of service tax - construction of residential complex

[DINESH MITTAL]

'A' construt houses for Ltd. Co., which was used by the company for given on rent to their employees. Whether the 'A' i.e. contractor is liable for service tax under construction of residential complex or not. Whether is liable for service tax under work contract service or not.

AI Summary

Contractor Liable for Service Tax on Residential Construction, Regardless of Commissioning Party's Identity. A contractor constructs houses for a company that rents them to its employees. The query is whether the contractor is liable for service tax under the construction of residential complexes or work contract services. The response clarifies that service tax is applicable if the construction is of a residential nature, regardless of who commissions the construction. The primary consideration is the nature of the construction.