Service tax on construction of residential houses

This query is : Resolved

B Vajravelu (Querist)
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21 February 2014 Good day sirs

I am in the field of building construction do the activity of construction of individual residential houses for different owner(about 700 to 800 sq ft). Please note the owner byes the land in his name and gives me the contract for construction of house,

Now my query is that whether this construction activity is under service tax bracket. if so for what portion i have to charge the Service tax.

Kindly guide me in this matter

Thanks & Regards
B vajravelu

CA Vikas Acharya

CA Vikas Acharya (Expert)
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21 February 2014 if you build a single residential unit then it is exempt. it should not be a part of residential complex.

it could be two floors but title/ownership must not be separable.

exemption under 25/2014. entry no. 14

B Vajravelu

B Vajravelu (Querist)
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22 February 2014 Good day sir

Thanks for your guidance. I am able to get this notification 25/2014 entry no 14. Kindly send the same as an attachement to my mail vajravelu74@gmail.com

regards
Velu

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