https://www.taxtmi.com/article/detailed?id=1367 The note defines the legal scope of service and service tax, stressing that taxation provisions must be construed by their clear language; 'service' generally means rendering assistance or a useful act for another, while activities carried out by a person for his own benefit are not services to others. Application to construction: estate builders constructing for themselves do not provide taxable construction services, but payments to contractors do attract service tax. The piece also outlines the economic and constitutional basis for service taxation and the treatment of composite contracts by segregating goods and service elements. en-us Tue, 26 Jul 2011 22:18:06 +0530 Tue, 26 Jul 2011 22:18:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1367 The note defines the legal scope of service and service tax, stressing that taxation provisions must be construed by their clear language; 'service' generally means rendering assistance or a useful act for another, while activities carried out by a person for his own benefit are not services to others. Application to construction: estate builders constructing for themselves do not provide taxable construction services, but payments to contractors do attract service tax. The piece also outlines the economic and constitutional basis for service taxation and the treatment of composite contracts by segregating goods and service elements. Articles Service Tax Tue, 26 Jul 2011 22:18:06 +0530 https://www.taxtmi.com/article/detailed?id=1367