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Service tax applicability

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Querist : Anonymous

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Querist : Anonymous (Querist)
24 January 2013 Dear Sir,
My query is on service tax applicability.

Our company is a construction industry and taking a civil contract work.

Now we awarded contract for residential bunglow project (Single/individual owner).

Kindly confirm for this project service tax applicability or not.

Aarti
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kunal

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kunal (Expert)
25 January 2013 the views expressed in the Education Guide that, each floor of a house can be treated as a ‘residential unit', if it "is capable of being transferred to another person by mutation in land/ municipal records, both the floors may be considered as separate single residential units” seems a bit far-fetched, as this could significantly reduce the exemption provided for single residential units. Based on this view, exemption would be sought to be denied to construction of bungalows, etc. with multiple floors.
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