https://www.taxtmi.com/forum/issue?id=106657 Service tax liability for building construction is primarily on the service provider, while the service receiver may be required to deposit a portion of the tax in works contract situations when the provider is not a corporate. No input credit is available for construction works, but credit may be available for separately billed installation of machinery, electrical works, furniture and interior services. en-us Fri, 28 Mar 2014 09:55:22 +0530 Thu, 23 Jan 2025 15:57:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106657 Service tax liability for building construction is primarily on the service provider, while the service receiver may be required to deposit a portion of the tax in works contract situations when the provider is not a corporate. No input credit is available for construction works, but credit may be available for separately billed installation of machinery, electrical works, furniture and interior services. Discussion-Forum Service Tax Fri, 28 Mar 2014 09:55:22 +0530 https://www.taxtmi.com/forum/issue?id=106657