https://www.taxtmi.com/article/detailed?id=7272 Entry 14(b) exempts only original works for a single residential unit; activities required for a completion certificate are exempt while completion, finishing and luxury works are not. Ancillary services used by the main contractor remain taxable unless the provider is a subcontractor supplying a works contract and qualifies under Entry 29(h); pure labour contracts are excluded. Painting and other finishing works are non exempt and valuation rules separately treat completion and finishing services. Ambiguity exists between subcontracting and outsourcing when applying Entry 29(h). en-us Mon, 13 Feb 2017 09:50:55 +0530 Mon, 13 Feb 2017 09:50:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7272 Entry 14(b) exempts only original works for a single residential unit; activities required for a completion certificate are exempt while completion, finishing and luxury works are not. Ancillary services used by the main contractor remain taxable unless the provider is a subcontractor supplying a works contract and qualifies under Entry 29(h); pure labour contracts are excluded. Painting and other finishing works are non exempt and valuation rules separately treat completion and finishing services. Ambiguity exists between subcontracting and outsourcing when applying Entry 29(h). Articles Service Tax Mon, 13 Feb 2017 09:50:55 +0530 https://www.taxtmi.com/article/detailed?id=7272