My Client Build residential complex having 10 Flats & in Addition 4 Shops at basement. So whether he is liable for service tax on whole or only part? This activity is before 01/07/2012
And
before 01/07/2012 completion certificate by Civil Engineer is valid or not?
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
CAclubindia
