Whether levy of service tax or not
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
19 April 2014
What is a status of service tax in works contract for builder of construction of so many single row house in same type in a township.
19 April 2014
As per my view service tax is applicable on construction of row houses in same type of township (complex).
Reason for the analysis:
1.Construction of complex is a declared service as per Section 66E(b).
2. The entry no 14. of the Mega Exemption notification 26/2012 EXEMPTS
Services by way of construction, erection, commissioning, or installation of original works pertaining to,-
(b) a single residential unit otherwise than as a part of a residential complex;
As per definitions contained in the mega notification…
(zc) "residential complex" means any complex comprising of a building or buildings, having more than one single residential unit;
(ze) "single residential unit" means a self-contained residential unit which is designed for use, wholly or principally, for residential purposes for one family;
With refernce to the above notification it can be concluded that in case of row houses there are more than one single residential units andthusthe exemption provided by notification no. 26/2012 does not apply to row houses.
Reason for the analysis:
1.Construction of complex is a declared service as per Section 66E(b).
2. The entry no 14. of the Mega Exemption notification 26/2012 EXEMPTS
Services by way of construction, erection, commissioning, or installation of original works pertaining to,-
(b) a single residential unit otherwise than as a part of a residential complex;
As per definitions contained in the mega notification…
(zc) "residential complex" means any complex comprising of a building or buildings, having more than one single residential unit;
(ze) "single residential unit" means a self-contained residential unit which is designed for use, wholly or principally, for residential purposes for one family;
With refernce to the above notification it can be concluded that in case of row houses there are more than one single residential units andthusthe exemption provided by notification no. 26/2012 does not apply to row houses.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Difference between Date of Payment and Date of Deduction?
- Unregistered suppliers utility
- ITDS U/S.194T of Firm
- EXPORT COMMERCIAL INVOICE HSN CODE
- Cash balance limit and property purchases limit
- FCRA 6 E- Intimation
- Same demand raised for original as well as rectification request return
- Sale of property held jointly with a non resident Indian
- GST not cancelled by tenant
- FORM 141 SDV query
- Filling ITR - U
- Form 140 tds
- RCM @ 5% on Hamali charges, Transport Charges, Unloading charges we take ITC or not
- CALCULATION OF DEFFERED TAX - OP BL IS DTL & CURRET IT DTA
- LLP audit under companies act
- Experienced CA recommendation from Kolkata for FNO return filing
- Interest Reporting in Form 168
- Sales of goods of amount Rs77 lakhs to a party
- Tax Demand of ₹4,650 for AY 2026-27
- Concept of Vendor and customner reconciliation
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
