https://www.taxtmi.com/forum/issue?id=111467 Construction of pucca labour quarters paid for by the tea company constitutes a declared service under Section 66E(b) and is chargeable to service tax. Liability arises because the provider constructs and hands over accommodation to the service receiver for labour use, with consideration received, distinguishing the transaction from exempt personal residential rent. en-us Mon, 06 Feb 2017 11:30:30 +0530 Thu, 23 Jan 2025 15:56:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111467 Construction of pucca labour quarters paid for by the tea company constitutes a declared service under Section 66E(b) and is chargeable to service tax. Liability arises because the provider constructs and hands over accommodation to the service receiver for labour use, with consideration received, distinguishing the transaction from exempt personal residential rent. Discussion-Forum Service Tax Mon, 06 Feb 2017 11:30:30 +0530 https://www.taxtmi.com/forum/issue?id=111467