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Service tax on Pucca labour quater construction, Service Tax

Issue Id: - 111467
Dated: 6-2-2017
By:- ramkishore gupta
Service tax on Pucca labour quater construction

  • Contents

Please let me know the impact of service tax on Payment received for Construction or renovation done for Pucca labour quarters not meant for sale by a tea industries.

Posts / Replies

Showing Replies 1 to 6 of 6 Records

1 Dated: 6-2-2017

Dear Sir,

From whom payment is received ? If without sale, are these quarters for personal use ?

2 Dated: 6-2-2017
By:- ramkishore gupta

Payment is received by us from Tea Company and the quater are meant for the use of labour of tea company and is not for sale

3 Dated: 6-2-2017
By:- Rajagopalan Ranganathan


As per Section 66 E (b) of finance Act, 1994 "construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration is received after issuance of completion-certificate by the competent authority" is a declared service and liable to service tax. In your case the houses were constructed by you and handed over to the receiver of the service for accommodating their labourers. The houses were not rented by you to the tea company. Only when a house is rented out for personal use and not for commercial use then the rent is not liable to service tax. In your case you are only constructing labour quarters. Therefore, in my opinion, you are liable to pay service tax.

4 Dated: 6-2-2017

In our veiw also, these transaction do fall under the ambit of service tax.

5 Dated: 7-2-2017

Sh.Gupta Ji,

I support the views of both experts. I further express my views as under:

In this situation, all the three parameters are qualified:-

. (i) Service Provider is there.

(ii) Service Receiver is there.

(iii) Consideration is there.

6 Dated: 10-2-2017
By:- Ganeshan Kalyani

All the three parameters in my view is there in the query. Thanks Sri Kasturi Sir for replying in a lucid way.


Old Query - New Comments are closed.

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