https://www.taxtmi.com/forum/issue?id=1652 Service tax is attracted where the nature of construction is residential house; the identity of the person for whom the houses are constructed is immaterial. When a contractor builds residential accommodation for a company to provide to employees, the decisive inquiry is the nature of the construction and whether it falls within construction of a residential complex, which determines the contractor's service tax liability. en-us Mon, 14 Dec 2009 18:51:18 +0530 Thu, 23 Jan 2025 15:58:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1652 Service tax is attracted where the nature of construction is residential house; the identity of the person for whom the houses are constructed is immaterial. When a contractor builds residential accommodation for a company to provide to employees, the decisive inquiry is the nature of the construction and whether it falls within construction of a residential complex, which determines the contractor's service tax liability. Discussion-Forum Service Tax Mon, 14 Dec 2009 18:51:18 +0530 https://www.taxtmi.com/forum/issue?id=1652