Service tax apllicability

This query is : Resolved

Guest

Guest (Querist)

05 February 2010 Please tell me whether Govt. body engaged in providing construction services is liable to pay service tax??

SIDDHARTHA SANKAR ROY

SIDDHARTHA SANKAR ROY (Expert)
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17 February 2010 Leviability of Service tax on construction service depends on the purpose for which the building/structure is used. If used for commercial purpose, tax would be chargeable. The constitution of the company has no bearing on leviability of service tax.