Applicability of service tax on flay under 65 sq.meters

This query is : Resolved 

30 July 2013
One of my client built 165 flats having carpet area less than 65 Sq.Meters. My question is whether service tax is applicable or not ?

Please reply at an earliest

MAYUR DAVE

30 July 2013 Such construction service certainly falls under the ambit of service tax.

04 August 2013 As per notification 25/2012 the following is exempted

14. Services by way of construction, erection, commissioning, or installation of original works pertaining to,-
(c) low- cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the ‘Scheme of Affordable Housing in Partnership’ framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India;


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