https://www.taxtmi.com/article/detailed?id=11404 Whether construction of flats attracts service tax under Construction of Complex (CC) Services depends on the transaction's character: composite works contracts prior to June 01, 2007 are excluded from CC Services; post that date CC Services apply only where the activity is a service simpliciter, while works contract services cover composite contracts. Construction for the personal use of the service recipient is excluded from service tax under the residential complex exception, and developers who contract as works contractors should be taxed under works contract service. en-us Tue, 16 May 2023 10:18:26 +0530 Tue, 16 May 2023 10:18:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11404 Whether construction of flats attracts service tax under Construction of Complex (CC) Services depends on the transaction's character: composite works contracts prior to June 01, 2007 are excluded from CC Services; post that date CC Services apply only where the activity is a service simpliciter, while works contract services cover composite contracts. Construction for the personal use of the service recipient is excluded from service tax under the residential complex exception, and developers who contract as works contractors should be taxed under works contract service. Articles Service Tax Tue, 16 May 2023 10:18:26 +0530 https://www.taxtmi.com/article/detailed?id=11404