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Liability of service tax - Contractor
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....iability of service tax - Contractor<br> Query (Issue) Started By: - DINESH MITTAL Dated:- 16-12-2009 Last Reply Date:- 19-12-2009 Service Tax<br>Got 1 Reply<br>Service Tax<br>In the service tax, cons....
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....truction of resdidential complex does not include "a complex which is constructed by a person directly engaging any other person for designing or planning of the layout, and the construction of such c....
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....omplex is intended for personal use as residence by such person. Explanation says: "personal use" includes permitting the complex for use as residence by another person on rent or without consideratio....
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....n. Now, in this case, if contractor construct the residential houses of a Ltd. Co., which is used by the Co. for the residence of their employees on rent or not, whether the contractor is liabile for ....
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....service tax or not. Whether contractor is liable for service tax under work contract service or not. Reply By Rama Krishana: The Reply: A company though a person for the purpose of taxation, but can ....
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....not be a natural person like an Individual. Personal use must be constructive and a company can not by any means say that a particular premises for its personal residential user. The company is situat....
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....ed in a registered office and nowhere else. Therefore, in my view, the company can not claim the benefit of non inclusion clause under section 65(91a) of the service tax provisions.<br> Discussion For....
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