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Before 1 July 2012, a residential complex required more than...
Single residential units outside residential complexes qualify for service tax exemption, while consolidated flat sales may retain construction abatement.
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Before 1 July 2012, a residential complex required more than twelve residential units, common areas, specified facilities and an approved layout. Other independently owned houses in the same colony did not, by themselves, establish that individual construction contracts concerned a residential complex. From 1 July 2012, independently constructed single residential units outside residential complexes qualified for exemption. Separate ownership and construction agreements supported their independent character; a shared layout, boundary or amenities did not alone establish inclusion in a complex. For flats sold with an undivided land interest for consolidated consideration, the absence of a separate land valuation or precise breakdown of corner and development charges did not by itself preclude construction-service abatement, subject to applicable conditions and verification of unit specifications.
Before 1 July 2012, a residential complex required more than twelve residential units, common areas, specified facilities and an approved layout. Other independently owned houses in the same colony did not, by themselves, establish that individual construction contracts concerned a residential complex. From 1 July 2012, independently constructed single residential units outside residential complexes qualified for exemption. Separate ownership and construction agreements supported their independent character; a shared layout, boundary or amenities did not alone establish inclusion in a complex. For flats sold with an undivided land interest for consolidated consideration, the absence of a separate land valuation or precise breakdown of corner and development charges did not by itself preclude construction-service abatement, subject to applicable conditions and verification of unit specifications.
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