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Service Tax - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Since the activity itself of construction of the houses for ...


Sub-contracted house construction for personal use exempt from service tax; exemption applies to all parties involved.

September 17, 2018

Case Laws     Service Tax     AT

Since the activity itself of construction of the houses for personal use is beyond the taxable category even if this activity is undertaken by any sub-contractor the category for the levy of service tax will not change and the sub-contractor will also be entitled for exemption.

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