Service tax on construction of residential complex

rajesh (Accountant) (583 Points)

09 May 2013  

Dear Sir

We are a Firm And Construction of Residential Complex in my ouwn land total 11 FLats are constructed and no constract work given to any Contractor for Construction of this apaprtment.

we constructed my appartment taken labour on daily basis and materilas purchased and no contractor involved in this work

I am Constructed a Appartment containg 11 Flats as per New ST Act and Negative list I am liable to Pay Service Tax ?

As per the Old Act. Construction of Residential Complex More than 12 Flats is Liable to pay ST Below 12 Flats is not liable to pay ST Present what is Correct? 

as per our knowledge I am not collect ST from My Customes an ST Superintendent tell even if you consturct one Flat also you are liable to pay ST as per new Rules From 1-07-2012

Please tell Which is corret and send me a copy of proof i.e. Ciruclar or Notification 

Thanking you