Builders service tax liability

Hi

Pl refer : https://www.charteredclub.com/service-tax-on-under-construction-property-3-09/

Thanks//VaibhavJ

Hi

Residential complex having only 12 or less residential units would not be taxable. 

Similarly, residential complex constructed by an individual, which is intended for personal use as residence and is constructed by directly availing services of a construction service provider, is also not covered under the scope of the service tax and not taxable.

Thanks