service tax applicability on self use

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we have constructed under works contract with material, five bungalows for a company for its own use on its land. Transaction is subject to ST or any exemption under Notification 15/2005 or under any other provision

Replies (4)

No person can provide service to himself. The basic relationship of service provider and client is absent. Service tax is leviable when service is provided.

No service tax is payable.

Dear Mr. rajeshkumar

probabally you have mis interpreted my querry , Service provider and receiver are their. As we as a developer,have constructed for another company on land of that company to be used by that company as residence for its employees. we had constructed under composite contract provided both material and labour. please comment.

.

This sevice will fall underSection65 (105) (zzzh) or under 65 (105) ( zzzza)


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