Leviability of service tax on construction of residential houses by National Building Construction Corporation Limited (NBCC) for Central Government officers-regarding.

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....May 24, 2010   Sub:- Leviability of service tax on construction of residential houses by National Building Construction Corporation Limited (NBCC) for Central Government officers-regarding. Please refer to your letter No, E.D.(F)/Service Tax/2010 dated 20th May, 2010 seeking clarification on the above subject. 2. The matter has been examined. The activity of building new residenti....

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....ng residential complex for central government officers. Further, the residential complexes so built are intended for the personal use of the GOI which includes promoting the use of complex as residence by other persons (i.e. the Government officers or the Ministers). As such the GOl is the service receiver and NBCC is providing services directly to the GOl for its personal use. Therefore, as for t....