https://www.taxtmi.com/forum/issue?id=405 Receipts reimbursing part of the cost to erect temporary accommodation may not attract service tax if they constitute recovery of capital expenditure, the construction is for the client's use (not a construction service "for another"), no separate service is provided to third parties, and the contract is composite; however, outcome depends on detailed factual analysis of contractual allocation, beneficial use, and the true nature of the consideration. en-us Tue, 03 Apr 2007 10:18:39 +0530 Thu, 23 Jan 2025 15:58:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=405 Receipts reimbursing part of the cost to erect temporary accommodation may not attract service tax if they constitute recovery of capital expenditure, the construction is for the client's use (not a construction service "for another"), no separate service is provided to third parties, and the contract is composite; however, outcome depends on detailed factual analysis of contractual allocation, beneficial use, and the true nature of the consideration. Discussion-Forum Service Tax Tue, 03 Apr 2007 10:18:39 +0530 https://www.taxtmi.com/forum/issue?id=405