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Regarding the reverse mechanism

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(Querist)
17 November 2012 Dear Sir,
I want to know that Is applicable Reverse Mechanism on Construction of Residential Complex ( Code 00440334 )? if the above mention service provide as a only Labour Part Contractor not with material work.

Please reply the same.
I shall be very thankful to you for the same.
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CA Sahil Singla..

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CA Sahil Singla.. (Expert)
17 November 2012 No service tax for a single residential unit.

Also, no service tax for only labour contract.

So, reverse charge not applicable

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