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    <title>service tax on construction of resedential house</title>
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    <description>Service tax is payable where construction results in a residential complex comprising more than one single residential unit. A single residential unit is a self-contained dwelling designed principally for one family. If each floor is self-contained (kitchen, bathroom) and capable of separate title or mutation, the contractor may rightly demand service tax; if the structure functions as one single self-contained family dwelling, the exclusion for a single residential unit applies.</description>
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    <pubDate>Fri, 05 Jun 2015 11:27:27 +0530</pubDate>
    <lastBuildDate>Thu, 23 Jan 2025 15:56:52 +0530</lastBuildDate>
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      <description>Service tax is payable where construction results in a residential complex comprising more than one single residential unit. A single residential unit is a self-contained dwelling designed principally for one family. If each floor is self-contained (kitchen, bathroom) and capable of separate title or mutation, the contractor may rightly demand service tax; if the structure functions as one single self-contained family dwelling, the exclusion for a single residential unit applies.</description>
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      <law>Service Tax</law>
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