Construction service for personal use
This query is : Resolved
Nishtha Narielwala
(Querist)
05 March 2013
Hi!
In case of Construction Service where an individual gives a contract for construction of a unit which is to be used by him for his personal use and not for sale purpose, it is exempt from service tax.
My query is whether even the contractor does not have to include such income in his total income while calculating his liability to pay service tax or is there just a shift of the liability to pay the same & due to this the contractor has to pay S.T. on this even though he does not collect the same from that individual?
Kindly Help !
Thank You !
In case of Construction Service where an individual gives a contract for construction of a unit which is to be used by him for his personal use and not for sale purpose, it is exempt from service tax.
My query is whether even the contractor does not have to include such income in his total income while calculating his liability to pay service tax or is there just a shift of the liability to pay the same & due to this the contractor has to pay S.T. on this even though he does not collect the same from that individual?
Kindly Help !
Thank You !
CA Mahavir Shah
(Expert)
06 March 2013
If it is just for personal use then contractor need not Collect and deposit service tax moreover Service recipient is also not required to pay any service tax.
In summary Both are exempt from payment of service tax.
In summary Both are exempt from payment of service tax.
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Nishtha Narielwala
(Querist)
06 March 2013
Thank You CA Mahavir Shah ! :)
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