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Abatement - Construction of a complex building civil structure or a part thereof intended for a sale

Service Tax - Abatement, Composite Rate of Tax, and Valuation Scheme for specified services - 012 - Sr. No. 12 Construction of a complex, building, civil structure or a part thereof, intended for a sale (W.e.f. 1.7.2012) Scope of abated service - Notification no 26/2012-ST dated 20.6.2012 From 1.7.2012 to 28.2.2013 12. Construction of a complex, building, civil structure or a part thereof, intended for a sale to a buyer, wholly or partly except where entire consideration is received after issuan .....

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intended for a sale to a buyer, wholly or partly except where entire consideration is received after issuance of completion certificate by the competent authority,- (i) for residential unit having carpet area upto 2000 square feet or where the amount charged is less than rupees one crore; Effective Rate of tax: 25% of Service Tax prescribed u/s 66B (ii) for other than the (i) above. Effective Rate of tax: 30% of Service Tax prescribed u/s 66B Conditions: (a) CENVAT credit on inputs used for prov .....

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esidential unit satisfying both the following conditions, namely:- (i) the carpet area of the unit is less than 2000 square feet; and (ii) the amount charged for the unit is less than rupees one crore Effective Rate of tax: 25% of Service Tax prescribed u/s 66B (b) for other than the (a) above. Effective Rate of tax: 30% of Service Tax prescribed u/s 66B Conditions: (i) CENVAT credit on inputs used for providing the taxable service has not been taken under the provisions of the CENVAT Credit Rul .....

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