24 December 2013
Sir one of my client providing construction service construct new Residential house (Single unit not complex) he is label to get registered under service tax and paid tax their on if gross receipt is more then threshold limit
sir in my point of view this is due to mega exemption is exempt (entry no. 14 in mega exemption)
so please clear my concept in above point and give my answer
24 December 2013
If he has undertaken only construction of single residential unit, then the service is exempt. Accordingly he is NOT required to get himself registered.
CAclubindia
