Service tax on individual residential bunglows

Yes, the service tax is payable over the underconstruction residential units (being not a single unit), but not-liable after getting completion certificate.

For agrregate value of land and structure  @ 4.5% of total value.

Dear Dhiraj lal Ji My Quistion is Service Tax on Construction of Single Residential Bunglows ( independent Units) Which is Not Fall Under the definition of Residential Complex?

For you it may be a single bunglow, but liability of collecting & payment of service tax is over Buider, for him its a residential project of more than single unit.

Dear sir

As per service tax on residential complex definition it is construction of single residential unit is excluded form service tax preview.

Macro Marvel Projects Ltd V SCT 2008 17 STT 479

Construction of following original works are exempt:

Services by way of construction, erection, commissioning, or installation of original works pertaining to :

Etc. Etc.

As per above  single residential unit, is exempt from levy of service tax, but not when part of  a Residential Complex.

Services by way of construction, erection, commissioning, or installation of original works pertaining to,-

    (a)  an airport, port or railways, including monorail or metro;

    (b)  a single residential unit otherwise than as a part of a residential complex;

    (c)   low- cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the 'Scheme of Affordable Housing in Partnership' framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India;

    (d)  post- harvest storage infrastructure for agricultural produce including a cold storages for such purposes; or

    (e)  mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages;

New Delhi, the 20th June, 2012

G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the said Act) and in supersession of notification number 12/2012- Service Tax, dated the 17th March, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 210 (E), dated the 17th March, 2012, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the following taxable services

Mr. Tapan Ray:

The earlier definition of residential complex specifically excluded building which has 12 or less than 12 residential units. There is no such exclusion provided in the present statute except sr. No. 14 of Notification No. 25/2012 -ST dated 20.06.2012 where in construction of single residential unit is exempt from payment of service tax

Read more at: /forum/service-tax-on-construction-of-residential-complex-248822.asp

Also: Read Mr. S. Shivakumar 

https://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=15787

The case law relates to earlier date, but Government has widened the scop of tax by redefining the defination of Single Residential unit, in 2012.

Still more comments are solicited from others.

Where 20 Bunglows/ Single Units in a row are also Exempt in this notification on builders own land