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2008 (4) TMI 21 - AAR - Service TaxService tax is payable on the construction of residential units after selling of plots of land inside the complex as these plots can not be constituted in depended units. Applicable is liable to service tax on both the situations i.e. whether he himself execute the works contract or engage the contractor to execute the works contract. Service tax is payable under section 65(105)(zzzza). Applicant is liable to pay service tax even if the sub-contractors discharge the tax liability.
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