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.
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.