Commercial or industrial construction service: providers liable for service tax; builders deemed to provide service on pre completion receipts.

The document defines commercial or industrial construction as a taxable service, identifies any person as provider and receiver and the service provider as liable for service tax, and contains a deeming rule that construction of a new building intended for sale by a builder is treated as service rendered by the builder to the buyer when sums are received before issuance of the completion certificate, subject to a specified exception. The definition lists construction, pipelines, finishing works, and repair or renovation services, and excludes infrastructure such as roads, airports, railways, transport terminals, bridges, tunnels and dams.

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