Service tax applicability

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

24 January 2013 Dear Sir,
My query is on service tax applicability.

Our company is a construction industry and taking a civil contract work.

Now we awarded contract for residential bunglow project (Single/individual owner).

Kindly confirm for this project service tax applicability or not.

Aarti

kunal

kunal (Expert)
Follow

25 January 2013 the views expressed in the Education Guide that, each floor of a house can be treated as a ‘residential unit', if it "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” seems a bit far-fetched, as this could significantly reduce the exemption provided for single residential units. Based on this view, exemption would be sought to be denied to construction of bungalows, etc. with multiple floors.