21 January 2016
Please differentiate between commercial ( other then residential ) construction shop business premises, and Works contract , can department ask to charge service tax on Commercial Contraction ( shop contraction ) as Works contract tax ( 40% abatement instead of 30% abatement ) if there is any specific & clear notification about commercial construction and works contract
21 January 2016
If commercial construction is intended for sale service tax applicable on 30% value. Service tax at 40% payable if it is intended not for sale. Notification 02/2013 ST.