Exemption for service tax

yes .he is

44 of section 65b it's applicable

Yes service tax will be levied. However there is an abatement under notification 26/2012 on service of Construction of a complex, building, civil structure or a part thereof, intended for a sale to a buyer, wholly or partly, except where entire consideration is received after issuance of completion certificate by the competent authority
(a) for a residential unit satisfying both the following conditions, namely:–
(i) the carpet area of the unit is less than 2000 square feet; and (ii) the amount charged for the unit is less than rupees one crore and the value of land is included in the amount charged from the service receiver-25% is taxable
(b) in other cases than (a) 30% is taxable

Originally posted by : ashok
	assessee is constructing 40 Apartments, whether he is liable to service tax or not ? Is there any exemption for the levey of service Tax regarding the no,of Apartment built?

If the Service provider providing only service of construction then ST is leviable. Its irrelevant whether it is 1 or 40.

Some exemption are there but for such you need to mention further details or consult with an expert.

Regards

Karanjit Singh|+91-7503588224