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Service tax on small civil work contractors

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Querist : Anonymous (Querist)
30 August 2012 Is service tax is applicable to civil work cotractor who construct individual houses on contract basis?
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RENGARAJ R.K

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RENGARAJ R.K (Expert)
30 August 2012 Construction of single residential house is exempted, individual basis. If the civil contractor is doing works contract only residential construction, no service tax. Please refer the definition of individual house as per new rules.

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