Sale of Residential Houses: CBEC Clarified that - any service provided by a seller in connection with the construction of residential complex till the execution of such sale deed would be in the nature of 'self-service' and consequently would not attract service tax. https://www.taxtmi.com/news?id=724 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. en-us Fri, 30 Jan 2009 14:48:59 +0530 Fri, 30 Jan 2009 14:48:59 +0530 TaxTMI RSS Generator Sale of Residential Houses: CBEC Clarified that - any service provided by a seller in connection with the construction of residential complex till the execution of such sale deed would be in the nature of 'self-service' and consequently would not attract service tax. https://www.taxtmi.com/news?id=724 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. News - Fri, 30 Jan 2009 14:48:59 +0530 https://www.taxtmi.com/news?id=724