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    <title>Applicability of WCT - Liability of Service tax</title>
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    <description>Service tax for construction work is payable by the contractor supplying taxable construction or works contract services; the principal may reimburse taxed amounts per contract but cannot deduct service tax at source like WCT. Industrial construction and construction-for-sale are both subject to service tax on their taxable value; one view noted residential builders may not be liable.</description>
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      <description>Service tax for construction work is payable by the contractor supplying taxable construction or works contract services; the principal may reimburse taxed amounts per contract but cannot deduct service tax at source like WCT. Industrial construction and construction-for-sale are both subject to service tax on their taxable value; one view noted residential builders may not be liable.</description>
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      <law>Service Tax</law>
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