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)

AI Summary

No Service Tax on Housing Sales or Leases; Taxability of Other Services Depends on Specific Circumstances. A query was raised about the applicability of service tax on the sale, installment sale, lease, or renting of houses by housing boards, and whether other services like road laying or project development on behalf of the government are taxable. The response clarified that, as of the date of the discussion, there is no service tax on the sale, lease, or renting of houses. The taxability of other activities depends on specific circumstances. The query also inquired about any exemptions for sales to low-income groups or under rehabilitation programs.