TaxTMI 
TaxTMI 
Service tax on Pucca labour quater construction
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....ervice tax on Pucca labour quater construction<br> Query (Issue) Started By: - ramkishore gupta Dated:- 6-2-2017 Last Reply Date:- 10-2-2017 Service Tax<br>Got 6 Replies<br>Service Tax<br>Please let me know the impact of service tax on Payment received for Construction or renovation done for Pucca labour quarters not meant for sale by a tea industries. Reply By KASTURI SETHI: The Reply: Dear Si....
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....r, From whom payment is received ? If without sale, are these quarters for personal use ? Reply By ramkishore gupta: The Reply: Payment is received by us from Tea Company and the quater are meant for the use of labour of tea company and is not for sale Reply By Rajagopalan Ranganathan: The Reply: Sir, As per Section 66 E (b) of finance Act, 1994 "construction of a complex, building, c....
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....ivil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration is received after issuance of completion-certificate by the competent authority" is a declared service and liable to service tax. In your case the houses were constructed by you and handed over to the receiver of the service for accommodating ....
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....their labourers. The houses were not rented by you to the tea company. Only when a house is rented out for personal use and not for commercial use then the rent is not liable to service tax. In your case you are only constructing labour quarters. Therefore, in my opinion, you are liable to pay service tax. Reply By YAGAY AND SUN: The Reply: In our veiw also, these transaction do fall under the a....
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....mbit of service tax. Reply By KASTURI SETHI: The Reply: Sh.Gupta Ji, I support the views of both experts. I further express my views as under: In this situation, all the three parameters are qualified:- . (i) Service Provider is there. (ii) Service Receiver is there. (iii) Consideration is there. Reply By Ganeshan Kalyani: The Reply: All the three parameters in my view is there in th....
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....e query. Thanks Sri Kasturi Sir for replying in a lucid way.<br> Discussion Forum - Knowledge Sharing ....