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service tax on construction of resedential house

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....ervice tax on construction of resedential house<br> Query (Issue) Started By: - RAM AVTAR Dated:- 5-6-2015 Last Reply Date:- 26-6-2015 Service Tax<br>Got 1 Reply<br>Service Tax<br>Sir What is applicability of service tax on CONSTRUCTION OF THREE STORIES Residential property ( single MAP Approved by town and planning commissioner ) not intended to sale to any one Suppose a person plan to construc....

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....t a residential property y which consist basement, Ground Floor, FF , SF and third floor as per approved MAP. ( Each floor has kitchen , bathroom )It is to be use by owner him self or by his family members ( may be each floor for his family members ) Clause no- 14. Of notification no 25/2012 dt 30/06/2012 Services by way of construction, erection, commissioning, or installation of original wo....

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....rks pertaining to,- (a) an airport, port or railways, including monorail or metro; (b) a single residential unit otherwise than as a part of a residential complex; (c) low- cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the 'Scheme of Affordable Housing in Partnership' framed by the Ministry of Housing and Ur....

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....ban Poverty Alleviation, Government of India; (d) post- harvest storage infrastructure for agricultural produce including a cold storages for such purposes; or (e) mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages 2. Definitions. - For the purpose of this notification, unless the context otherwis....

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....e requires, - (zc) "residential complex" means any complex comprising of a building or buildings, having more than one single residential unit; (ze)"single residential unit" means a self-contained residential unit which is designed for use, wholly or principally, for residential purposes for one family; FAQ of service tax 7.9.7 What is the service tax liability on construction of two - floor h....

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....ouse constructed through a contractor? My contractor is demanding service tax. Is he right in doing so? Service tax is payable on construction of a residential complex having more than one single residential unit. Single residential unit is defined in the notification and means a self-contained residential unit which is designed for use, wholly or principally, for residential purposes for one fam....

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....ily. If each of the floors of your house is a single residential unit in terms of the definition, the contractor is rightly demanding service tax. If the title of each of floors is capable of being transferred to another person by mutation in land/ municipal records, both the floors may be considered as separate single residential units. Reply By Mehul Pandya: The Reply: Service Tax will be appl....

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....icable as per definition of single residential unit<br> Discussion Forum - Knowledge Sharing ....