Construction of complex deemed taxable where builder intends sale; provider of construction services bears service tax liability. Construction-related services are taxable where any person provides services in relation to construction of a complex; when a complex is intended for sale by a builder and sums are received before the completion certificate, the activity is deemed a service by the builder to the buyer, with the provider of the service liable to pay service tax. 'Construction of complex' includes new residential construction, completion and finishing services, and repair/renovation; 'residential complex' requires more than twelve residential units, a common area and shared facilities, and excludes complexes constructed for a person's direct residential use.
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.
Construction of complex deemed taxable where builder intends sale; provider of construction services bears service tax liability.
Construction-related services are taxable where any person provides services in relation to construction of a complex; when a complex is intended for sale by a builder and sums are received before the completion certificate, the activity is deemed a service by the builder to the buyer, with the provider of the service liable to pay service tax. "Construction of complex" includes new residential construction, completion and finishing services, and repair/renovation; "residential complex" requires more than twelve residential units, a common area and shared facilities, and excludes complexes constructed for a person's direct residential use.
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