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Liable for service tax

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(Querist)
09 January 2016 If individual labour of construction of building. Some time he receive direct contract from owner of building for construction or some time indirectly recive for small work so it will be liable for service tax?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
10 January 2016 It will be liable for service tax provided the total value exceeds 10 lacs p.a.
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UMESH KUMAR PANDEY

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UMESH KUMAR PANDEY (Expert)
14 January 2016 yes appreciate as above.
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