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Service tax on construction of flats

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(Querist)
05 December 2014 Is service tax is applicable to a individual constructing and selling flats. Is there any exemption to indivudual assesse. Is service tax applicable on a project of less than 12 flats.
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Anil Batheja

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Anil Batheja (Querist)
06 December 2014 Kindly answer

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