TaxTMI 
TaxTMI 
service tax on builders
03 Nov 2010 
3 Replies 
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Residential complex definition determines service tax exemption for smaller residential developments not meeting statutory unit and layout requirements.
Service tax exemption applies where a building does not meet the statutory definition of a residential complex. That definition requires more than twelve residential units, common areas, specified shared facilities and an authority approved layout; complexes for personal use or without approved layout are excluded. Constructions of fewer units intended for residential use therefore fall outside the residential complex definition and are treated as exempt from the service tax applicable to residential complexes. (AI Summary)
Service tax exemption applies where a building does not meet the statutory definition of a residential complex. That definition requires more than twelve residential units, common areas, specified shared facilities and an authority approved layout; complexes for personal use or without approved layout are excluded. Constructions of fewer units intended for residential use therefore fall outside the residential complex definition and are treated as exempt from the service tax applicable to residential complexes. (AI Summary)
whether exemption is available for below 12 apartments