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Service tax on construction of residential building

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(Querist)
22 March 2013 IN CASE OF CONSTRUCTION OF RESIDENTIAL COMPLEX FOLLOWING CALCULATION IS TRUE OR NOT ?

CONSTRUCTION CONTRACT OF RS. 1000000

VALUE OF SERVICES 1000000*60% = 600000

SERVICE TAX PAYABLE ON 600000*25% = 150000
(AS PER NOTIFICATION 26/2012)

SERVICE TAX 12.36%*150000 = 18540.
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Rajnish Singh

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Rajnish Singh (Expert)
22 March 2013 correct/
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SANDEEP MISTRY

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SANDEEP MISTRY (Querist)
22 March 2013 PLEASE PROVIDE ME CITATION FOR THE SAME.
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