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Service tax applicability TO Sub Contractors

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(Querist)
29 June 2021 we are sub contractor doing construction of various individual residential units as per the instruction of our principle contractor whether service tax was applicable to us ?
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CA R SEETHARAMAN online

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CA R SEETHARAMAN online (Expert)
29 June 2021 No service tax applicable in case of individual residential units constructed in different places where plot owners are different.

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