Liability of service tax - construction of residential complex, Service Tax

[DINESH MITTAL]

'A' construt houses for Ltd. Co., which was used by the company for given on rent to their employees. Whether the 'A' i.e. contractor is liable for service tax under construction of residential complex or not. Whether is liable for service tax under work contract service or not.

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[Dinesh Gupta]

Where the nature of construction is residential house, service tax is attracted. It is immaterial that who is getting these house constructed. The nature of construction is to be determined first.