construction of residential house

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

22 June 2010 hello friends,

Tell me that wheather contactor constructing residential single story house liable to service tax and wheather service tax payable against non taxable services to be refunded if yes, what is the procedure to claim refund.

thanks

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
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23 June 2010 1. Constuction of Residential house property also service tax payable subject to the contractor service tax registration

2.You need to show tax refundable in the return and apply to refund to the department

Shyam Lal Naik

Shyam Lal Naik (Expert)
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23 June 2010 Construction of residential complex. Service tax applicable only if the complex consists of more than 12 residential units having common facilities. Hence, construction of a house(single unit presumed), does not attract Service Tax.

If you have paid Service Tax, you may apply for refund, subject to fulfilment of condition of unjust enrichment.

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CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
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23 June 2010 yes.agree with Mr.Shyamlal Naik, Thanks Mr.Naik for correcting