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Service tax notification 25/2012

Notifications 937 views 2 replies
Dear Members,
 
I have query regarding Service Tax Exemption notification no.25/2012
 
With regards to exemption to single residential unit I would like to know,
 
1. This exemption is only for contractors.
2. What if an architect or consultant give his services directly to the end user.
 
Kindly advice.
Replies (2)

As per my view it is only applicable for contractors because in exemption notfn words used are "Services by way of construction, erection, commissioning, or installation of original works pertaining to " therefore just go through following link point 14 (b) https://www.servicetax.gov.in/notifications/notfns-2012/st25-2012.htm

 

Thank you for your feedback Ramchandaniji.

 


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