Service tax on residential complex

 after incresing 10 lakh amount then we can apply the service tax registration number then we can collect service tax but

we have abatement 75% we can collect the service tax on 25%(value is including land but not exceed the 1 crore,if exceed the 1 crore only available 70% abatment)

if u individual we provide to service to corporate body then applied the reverse charge

in that case we can collect the 25% of service tax amount remaining 75% service tax amount paid by the service receiver

Thanks for the reply Devarapu sreenu, I want know whether any exemption is available for Builders from service tax registration.