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Service tax on construction of an individual unit
If a owner of a plot, constructs a duplex house using labour, then does this activity attract service tax ? Dont know the status on the latest notifications, but as per a notification issued in 2012, service tax is not applicable for construction of a single residential unit.
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As per Negative list, Sr. No. 14 (b), a single residential unit otherwise than as a part of a residential complex; is exempted from levy of service tax.
How would you treat A DUPLEX HOUSE?
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