Service tax on residential/commercial construction w.e.f ?

Valerian Dsouza (Manager Audit & Taxation)   (413 Points)

27 April 2012  

Dear  Members

Following services are made liable for service tax payments

1. Commercial or Industrial     Construction  10.09.2004
Construction of Residential Complex 16.06.2005
2.  Services provided by Builder in relation to preferential location, internal/external development etc 01.07.2010

3. Notification No.24/2010- ST dated June 22, 2010, issued by ministry of finance, department of revenue; the Government of India has inter alia made applicable the service tax for all the payments received or service provided on or after 1st July, 2010 in respect of:

Construction of complex service, commercial or industrial construction service @ 2.575%

And service provided for preferential location, external or internal development

Of complexes on extra charges  ............................................................................ @ 10.30%

In view of the above, from when the service tax on following services liable for service tax ?

Commercial or Industrial Construction  Construction of Residential Complex

Whether from 10.09.2004 and  16.06.2005 respectively or from 01.07.2010 ?

Thanks a lot for your guidance !