Service Tax for the under construction Independent House for one family

[Asked by Guest]

Is it required to pay Service Tax for the under construction Independent House(for one family) purchased through the builder.. The lay out is not approved by any competent authority. However the builder is contrcuting the 36 houses(with sft of 900 to 1250) in open space bytaking individual independent house permissions within a financial year.

Thanks for the answers.

AI Summary

Service tax on residential complex applies to independent houses within a complex even without competent authority approval.
Service tax is leviable on an under construction independent house that forms part of a multi unit development under the residential complex definition in Para 2(zc) of Notification No.25/12 ST; lack of competent authority approval does not negate liability and authorities may issue show cause notices with demands, interest and penalties if exemption conditions are not met.