Service tax query

Hi,

No service tax payable by service provider as the service you specified is under the negative list of services on which service tax is exempt u/s 12/2012 dated 17.03.2012 as follows :

"

14. Services by way of erection or construction of original works pertaining to,-

1. airport, port or railways;
2. single residential unit otherwise as a part of a residential complex;
3. 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;
4. post- harvest storage infrastructure for agricultural produce including a cold storages for such purposes; or
5. mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages;

"

Provided the labour used for construction of residential house and not part of residential complex.

Thanks and Regards,

Manoj B. Gavali