Applicability of service tax - sale/ Instalment sale /lease / renting of houses, Service Tax

[Rajeev Dhand]

Is sale/ Instalment sale /lease / renting of houses by HOUSING BOARDS liable for service tax ?. Are other services provided by the Boards are also liable for service tax? ( Laying of internal roads/ developing projects on behalf of the Government) If Yes,Pl advise the date of notification no and date of its being in effect ? Any exemption provided under any bye law to any category of Houses (sales made to Low Income group/ Economically Weaker Section/ Labor or slum dwellers rehabiltaion programmes)

Posts / Replies

[Surender Gupta]

As on date there is no service tax on the activity of sale / lease / rending of houses. The other activities mentiioned in the query may or may not be taxable subject to the facts and circumstances.