TMI BlogConstruction Services - Original works - OthersX X X X Extracts X X X X X X X X Extracts X X X X ..... cheme 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; From 1.4.2015 to 29.2.2016 - Notification no. 06/2015 - Dated 1-3-2015 Services by way of construction, erection, commissioning, or installation of original works pertaining to,- ( a ) railways, including monorail or metro; ( b ) a single residential unit otherwise than as a part of a residential complex; ( c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... metres per house in a housing project approved by the competent authority under: (i) the Affordable Housing in Partnership component of the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; (ii) any housing scheme of a State Government. ] ( 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; Amending Notes w.e.f 1.3.2016:- Services by way of construction, erection, etc., of original works pertaining to low cost houses up to a carpet area of 60 sq.m per house in a housing project approved by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons dated 20.06.2012) 7.9.7 What is the service tax liability on construction of two - floor house constructed through a contractor? My contractor is demanding service tax. Is he right in doing so? Service tax is payable on construction of a residential complex having more than one single residential unit. Single residential unit is defined in the notification and means a self-contained residential unit which is designed for use, wholly or principally, for residential purposes for one family. If each of the floors of your house is a single residential unit in terms of the definition, the contractor is rightly demanding service tax. If the title of each of floors is capable of being transferred to another person by mutation in lan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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