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Works contract service tax

Service Tax (Legacy) 1042 views 1 replies

Dear Friends,

In the recent Union Budget, it is mentioned that the definition of "Works Contract" in Service Tax has been changed. They have widened the Works' Contract applicability. 

Please clarify me, whether the exemption limit to Construction Contracts of Residential Aparments, which was upto 12 units previously, has now been removed or retained.

Best Wishes

SHARIQUE

Replies (1)

The exemption which you are talking about was applicable to "Construction of Residential Complex" Service and not to "Works Contract" Service. You are getting confused, bot services are different.


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