Works contract

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CA DHEERAJ (Querist)
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24 December 2013 Sir one of my client providing construction service construct new Residential house (Single unit not complex) he is label to get registered under service tax and paid tax their on if gross receipt is more then threshold limit

sir in my point of view this is due to mega exemption is exempt (entry no. 14 in mega exemption)

so please clear my concept in above point
and give my answer

i go for registration and paid tax or not

CA Siddhartha Bhardwaj

CA Siddhartha Bhardwaj (Expert)
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24 December 2013 If he has undertaken only construction of single residential unit, then the service is exempt.
Accordingly he is NOT required to get himself registered.

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