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of <h1>Service Tax Applies to Commercial Construction Services Since 2004; Excludes Infrastructure Projects Like Roads and Dams</h1> Commercial or industrial construction services are taxable under service tax regulations effective from September 10, 2004, with scope extensions on June 16, 2005, and July 1, 2010. These services include constructing new buildings, pipelines, and conduits, as well as completion, finishing, repair, alteration, renovation, or restoration services related to buildings or civil structures used for commerce or industry. The service provider is liable for the service tax. The construction intended for sale by a builder, where payment is received before the completion certificate is issued, is also considered a taxable service. Services related to roads, airports, railways, transport terminals, bridges, tunnels, and dams are excluded.
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