08 July 2010
the query is in relation to service tax on construction of a residential flat having 16 flats. However, the land is owned by the builder(self acquired/ancestral)and construction is made by the builder himself (through contractors for labour and subcontractors)what would be the situation? The contractors and subcontractors are not liable for service tax as their taxable service does not exceed the limit of Rs.10 lakhs. Kindly clarify.