service tax on builders

[parasa venkata rao]

whether exemption is available for below 12 apartments

AI Summary

Service tax exemption confirmed for builders constructing fewer than 12 residential units under section 65(91a). A query was raised regarding the exemption of service tax for builders constructing less than 12 apartments. It was clarified that if the apartments are constructed for residential purposes and consist of fewer than 12 units, they are exempt from service tax. The definition of a 'residential complex' under section 65(91a) was referenced, which specifies that a complex must have more than twelve residential units, common areas, and facilities to be subject to service tax, unless constructed for personal residential use.