TMI BlogCONSTRUCTION OF RESIDENTIAL QUARTERS UNDER POWER GRIDX X X X Extracts X X X X X X X X Extracts X X X X ..... CONSTRUCTION OF RESIDENTIAL QUARTERS UNDER POWER GRID X X X X Extracts X X X X X X X X Extracts X X X X ..... um people, On of the our client is working as contractor, they offered a contract form power grid corporation of india to construct the residential quarter (the word is not residential complex as per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... work contract deed), it is bring under your attention that whether the service tax is applicable on this contruction of residential quarter or exempt from the entire service tax. Reply By vijay kum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar: The Reply: Dear sir, if it is works contract, service tax is payable under Works Contract Service under sub-clause "Residential Complex", which means a complex having more than 12 residential uni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts in a common area having any one of the common facilities specified. If the complex consists of more than 12 units and is a located in a common area with common facilities such as park, likt, parkin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g space etc, then service tax is payable under the said service. There is no exemption for contracts executed for Undertakings like Power Grid Corporation of India etc. X X X X Extracts X X X X X X X X Extracts X X X X ..... e Sharing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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