Service tax registration

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

25 April 2013 A civil contractor is engaged in the activity of construction of residential houses as per the requirement of different individual persons separately. for example he prepares one house for person A at one person, than for Person B at some other please during the year. whether he will be liable for service tax registration ?

CA Vikas Acharya

CA Vikas Acharya (Expert)
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25 April 2013 construction of a complex is taxable, individual residential unit's construction is exempt as per entry 14 of notification 25/2012 which says:
14(single residential unit) i.e, single floor or if title of each of floors is capable of being trfd. to another person by mutuation of land then both the units are separate.