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Abatment of service tax

This query is : Resolved 
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(Querist)
15 November 2014 Sir,

I want to know about, Whether abatment notification No. 026/2012 serial no. 12(i)
applicable to Construction of Residential Complex Service?

Please Explain in Detail.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
15 November 2014 The notification covers
Construction of a complex, building, civil structure or a part thereof, intended for a sale to a buyer, wholly or partly except where entire consideration is received after issuance of completion certificate by the competent authority.
Hence Residential complex construction can be included under the notification.
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