25 May 2016
there is change regarding the small area flat will exempt from service tax . \New Entries in Exemption Notification (W.e.f. 01-04-2016 except specified mentioned)
1
Services by way of construction etc. in respect of-
(a) housing projects under Housing For All (HFA) (Urban) Mission/Pradhan Mantri Awas Yojana (PMAY);
(b) low cost houses up to a carpet area of 60 square meters in a housing project under “Affordable housing in Partnership” component of PMAY;
(c) low cost houses up to a carpet area of 60 square meters in a housing project under any housing scheme of the State Government;
are being exempted from Service Tax with effect from 01.03.2016.