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        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.

        <h1>Self-service exclusion: seller-provided construction services before execution of sale deed are not subject to service tax.</h1> Services rendered by a seller/promoter in relation to construction of a residential complex prior to execution of the sale deed are treated as self-service and do not attract service tax; if an owner engages a promoter who personally provides design, planning and construction and the owner takes the completed property for personal use, that activity is excluded as a residential complex; however, third-party contractors or designers providing services remain liable to pay service tax.

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