https://www.taxtmi.com/forum/issue?id=111385 Exemption under serial no. 14 applies to original works for a single residential unit and excludes completion, fitting out, repairs, maintenance, renovation or alteration. Standalone finishing or painting contracts are non-original works and therefore do not qualify. However, where a single integrated contract covers all activities from excavation and foundation through to finishing for a single residential unit, the integrated contract qualifies as construction of an original work and is eligible for the serial no. 14 exemption; pure labour elements remain outside the works contract value treatment. en-us Thu, 19 Jan 2017 13:43:11 +0530 Thu, 23 Jan 2025 15:56:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111385 Exemption under serial no. 14 applies to original works for a single residential unit and excludes completion, fitting out, repairs, maintenance, renovation or alteration. Standalone finishing or painting contracts are non-original works and therefore do not qualify. However, where a single integrated contract covers all activities from excavation and foundation through to finishing for a single residential unit, the integrated contract qualifies as construction of an original work and is eligible for the serial no. 14 exemption; pure labour elements remain outside the works contract value treatment. Discussion-Forum Service Tax Thu, 19 Jan 2017 13:43:11 +0530 https://www.taxtmi.com/forum/issue?id=111385