Service tax on construction services

This query is : Resolved

DEEPAK GOYAL (Querist)
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02 November 2011 one of our client is in the business of residential construction services with materials. He constructs 3-4 houses in the one Financial Year. Please tell me the applicability of Service Tax on him or is their any exemption.

Gursimar Singh

Gursimar Singh (Expert)
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02 November 2011 No Exepmtiion....refer the service of Construction of Residential Complexes, if he is constructing flats.

If he is providing service of contruction to the clients then refer Works Contract service.

If none of above i.e. he outrightly sells the houses after contruction to customer, then NO Service tax

DEEPAK GOYAL

DEEPAK GOYAL (Querist)
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02 November 2011 Sir, the client took the contract from the land owner that he will construct his house 1-2-3 floors mostly and will charge for the material and labour both.