https://www.taxtmi.com/circulars?id=12124 Construction of residential complexes is generally taxable as Construction of Complexes, but a residential complex is excluded from service tax when a person directly engages another for design/planning/construction for that person's personal use, including promoting residence by others. Where the Government directly contracts NBCC to build residential accommodation for officers, the Government is the service receiver and service tax is not leviable. If NBCC subcontracts the work, the subcontractor would be liable to pay service tax because NBCC would become the service receiver. en-us Mon, 24 May 2010 00:00:00 +0530 Sat, 30 Mar 2013 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=12124 Construction of residential complexes is generally taxable as Construction of Complexes, but a residential complex is excluded from service tax when a person directly engages another for design/planning/construction for that person's personal use, including promoting residence by others. Where the Government directly contracts NBCC to build residential accommodation for officers, the Government is the service receiver and service tax is not leviable. If NBCC subcontracts the work, the subcontractor would be liable to pay service tax because NBCC would become the service receiver. Circulars Service Tax Mon, 24 May 2010 00:00:00 +0530 https://www.taxtmi.com/circulars?id=12124