https://www.taxtmi.com/circulars?id=716 Where a contractor is engaged to construct a residential complex of more than twelve units, the contractor is liable to pay service tax on the gross amount for construction of complex service; if the developer performs construction solely with its own staff no taxable service arises. The small service provider exemption applies to construction of complex. Commercial complexes are taxable as commercial or industrial construction, and the service provider is generally liable, except where cross-border services make the recipient liable. en-us Tue, 01 Aug 2006 00:00:00 +0530 Mon, 09 Jan 2012 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=716 Where a contractor is engaged to construct a residential complex of more than twelve units, the contractor is liable to pay service tax on the gross amount for construction of complex service; if the developer performs construction solely with its own staff no taxable service arises. The small service provider exemption applies to construction of complex. Commercial complexes are taxable as commercial or industrial construction, and the service provider is generally liable, except where cross-border services make the recipient liable. Circulars Service Tax Tue, 01 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/circulars?id=716