Service Tax Liability in Residential Construction Depends on Service Relationship, Not Designation as Builder or Developer.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Construction of Residential Complexes – Service tax liability cannot be determined based on what the assesse calls itself, whether as a builder, a developer, a promoter etc. - The liability was to be determined with reference to the criterion whether there was a service provider and service recipient - AT....