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.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
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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