https://www.taxtmi.com/manuals?id=19 The document defines commercial or industrial construction as a taxable service, identifies any person as provider and receiver and the service provider as liable for service tax, and contains a deeming rule that construction of a new building intended for sale by a builder is treated as service rendered by the builder to the buyer when sums are received before issuance of the completion certificate, subject to a specified exception. The definition lists construction, pipelines, finishing works, and repair or renovation services, and excludes infrastructure such as roads, airports, railways, transport terminals, bridges, tunnels and dams. en-us Sat, 19 Jan 2008 23:16:00 +0530 Sun, 25 Mar 2012 19:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=19 The document defines commercial or industrial construction as a taxable service, identifies any person as provider and receiver and the service provider as liable for service tax, and contains a deeming rule that construction of a new building intended for sale by a builder is treated as service rendered by the builder to the buyer when sums are received before issuance of the completion certificate, subject to a specified exception. The definition lists construction, pipelines, finishing works, and repair or renovation services, and excludes infrastructure such as roads, airports, railways, transport terminals, bridges, tunnels and dams. Manuals Service Tax Sat, 19 Jan 2008 23:16:00 +0530 https://www.taxtmi.com/manuals?id=19