Service tax on construction, Service Tax

[Jitendra Dwivedi]

Sir,

I have purchased a plot and then made agreement for construction on it. Location Bhopal rs.2950000.

Now builder is demanding service tax rs.1.12 lakh.

Please guide with proper rules that service tax will applicable or not.

Because I have read in service tax article that service tax is not applicable on construction of single unit duplex or bungalow.

Posts / Replies

[KASTURI SETHI]

Extract of Notification No.12/17-Central Tax Rate

11

Heading 9954

Services by way of pure labour contracts of construction, erection, commissioning, or installation of original works pertaining to a single residential unit otherwise than as a part of a residential complex.

Nil

Nil

[YAGAY and SUN]

We endorse the view of our Expert "Kasturi Sir".