<h1>CBEC Clarifies No Service Tax on Seller-Provided Services During Residential Construction Until Sale Deed Execution.</h1> The CBEC clarified that services provided by sellers during the construction of residential complexes until the sale deed execution are considered 'self-service' and are not subject to service tax. This applies when the seller retains ownership until construction completion and full payment. If the ultimate owner contracts for construction with a promoter who provides design and planning services for personal use, it is also exempt from service tax. However, if external contractors or designers are involved, they must pay service tax. This clarification contrasts with previous rulings by the Authority for Advance Rulings and is seen as beneficial during economic downturns.