https://www.taxtmi.com/forum/issue?id=107952 Construction executed by a contractor constitutes a taxable construction/works contract service and attracts service tax, whereas self construction by the owner (without engaging a contractor) is not treated as a taxable service. Under Rule 2(l) of the Cenvat Credit Rules, 2004 the service portion of works contract and specified construction services used for constructing a building or laying foundations for capital goods is excluded from input service; hence service tax paid on such works cannot be claimed as input/Cenvat credit. en-us Thu, 05 Feb 2015 12:22:05 +0530 Thu, 23 Jan 2025 15:57:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107952 Construction executed by a contractor constitutes a taxable construction/works contract service and attracts service tax, whereas self construction by the owner (without engaging a contractor) is not treated as a taxable service. Under Rule 2(l) of the Cenvat Credit Rules, 2004 the service portion of works contract and specified construction services used for constructing a building or laying foundations for capital goods is excluded from input service; hence service tax paid on such works cannot be claimed as input/Cenvat credit. Discussion-Forum Service Tax Thu, 05 Feb 2015 12:22:05 +0530 https://www.taxtmi.com/forum/issue?id=107952