Definition Of Residential Complex Under Service Tax
Definition Of Residential Complex Under Service Tax. In the definition of ‘construction of complex’ service given under section 65 (105) (zzzh) of the finance act, 1994, the following explanation has been added: Construction of complex consisting of 12 or less than 12 residential units shall not be considered as construction of residential complex and service tax is not levied.
In the definition of ‘construction of complex’ service given under section 65 (105) (zzzh) of the finance act, 1994, the following explanation has been added: We are providing services under construction of commercial or industrial buildings and residential complex services. We find that the definition of residential complex as per section 65(91a) of finance act, 1994 is applicable for both the.
What Makes A Complex Property?
Any service provided or to be provided to any person, by any other. (3) a rebate under this section in respect of a residential complex or residential condominium unit shall not be paid to an individual unless the individual files an. Withdrawn w.e.f 1.7.2012 notification no.
Several Of The Purchasers Approached The High Court.
Construction activity does not get covered by the definition of construction service, as appearing under section 65(30)(a). (c) repair, alteration, renovation or restoration of, or similar services in relation, residential complex. Chargeable to service tax as permitting usage of space is covered in the definition of renting:
And The Definition Of Residential Complex As Per Section 65 (91A) Of Finance Act 1994 Is As Below :
Services provided for providing preferential location or development of a residential complex under section 65(105)(zzzzu). The activities under question involve construction of residential complex and sale thereof. Construction of complex consisting of 12 or less than 12 residential units shall not be considered as construction of residential complex and service tax is not levied.
Assuming That The Definition Of Residential Complex Is Satisfied, Section 65 ( 105).
Now, i want to pay the service tax on services provided. 18/2012 st dated 1.6.2012 read with notification no. And (iii) any one or more of facilities or.
There Is No Such Exclusion Provided In The Present Statute.
The definition of “residential complex” excludes a hotel, motel, inn, boarding house, lodging house or similar premises from being classified as a residential complex provided that “all or. Thus the construction of residential complex is subject to service tax. What makes a complex property?
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