Applicability of service tax - sale/ Instalment sale /lease / renting of houses

[Guest]

Is sale/ Instalment sale /lease / renting of houses by HOUSING BOARDS liable for service tax ?. Are other services provided by the Boards are also liable for service tax? ( Laying of internal roads/ developing projects on behalf of the Government) If Yes,Pl advise the date of notification no and date of its being in effect ? Any exemption provided under any bye law to any category of Houses (sales made to Low Income group/ Economically Weaker Section/ Labor or slum dwellers rehabiltaion programmes)

[Surender Gupta]

As on date there is no service tax on the activity of sale / lease / rending of houses. The other activities mentiioned in the query may or may not be taxable subject to the facts and circumstances.

AI Summary

Service tax applicability: sale or lease of houses by housing boards not taxable; other services depend on facts. The operative position reported is that service tax does not apply to the sale, lease or renting of houses by housing boards, while other services provided by the boards may be taxable depending on the specific facts and circumstances; no definitive exemption for categories such as low income or rehabilitation sales is confirmed.