https://www.taxtmi.com/forum/issue?id=5295 Service tax applies when construction comprises multiple single residential units capable of separate transfer; it does not apply where a building is constructed exclusively as one self-contained unit for a single family. VAT is not imposed on services, so an architect's service fee should not attract VAT, though it may be subject to service tax. In practice VAT is treated as payable on the material portion of construction in the cited state, while the contractor may assess service tax on the labour component and taxpayers should check state exemptions for owner occupied single unit construction. en-us Mon, 11 Feb 2013 19:06:24 +0530 Thu, 23 Jan 2025 15:57:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=5295 Service tax applies when construction comprises multiple single residential units capable of separate transfer; it does not apply where a building is constructed exclusively as one self-contained unit for a single family. VAT is not imposed on services, so an architect's service fee should not attract VAT, though it may be subject to service tax. In practice VAT is treated as payable on the material portion of construction in the cited state, while the contractor may assess service tax on the labour component and taxpayers should check state exemptions for owner occupied single unit construction. Discussion-Forum Service Tax Mon, 11 Feb 2013 19:06:24 +0530 https://www.taxtmi.com/forum/issue?id=5295