29 August 2013
Works contract & builders is a vast subject for which one has to refer notifications and valuations rules. In builders category, there is two things, one is selling flats and another is constucting. The percentage of abatement differs. So, you must ask query quoting specific category to answer. If you are doing construction work to limited companies, the service tax has to be discharged by both.
For immediate reference, the following notifications can be referred.
CAclubindia
