TMI BlogService Tax on DevelopersX X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax on Developers X X X X Extracts X X X X X X X X Extracts X X X X ..... use purchaser. (1) Can he get service tax exemption of a single residence house designed for use for a single family under Service Tax rules ? and (2) if purchaser is taking subsidy approved from the bank under Pradhan Mantri Awas Yojana at the time of taking loan. in this case can developer get service tax exemption ?? Thank you Reply By MARIAPPAN GOVINDARAJAN: The Reply: In my view you cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... get exemption. Reply By KASTURI SETHI: The Reply: Dear Sir, Exemption has been granted to the following vide Notification No.9/16-ST dated 1.3.16 amending Notification No.25/12-ST. (v) in entry 13, after item (b), the following items shall be inserted with effect from 1st March, 2016, namely - "(ba) a civil structure or any other original works pertaining to the 'In-situ rehabilitation of ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isting slum dwellers using land as a resource through private participation' under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana, only for existing slum dwellers. (bb) a civil structure or any other original works pertaining to the 'Beneficiary-led individual house construction/enhancement under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana;"; I have not gone th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rough terms and conditions of contract/agreement. You may examine the contract whether the activity is covered under this notification or not. You may see whether you are Reply By Mehul Pandya: The Reply: I have difficulty in interpretation that all 15 house will be purchased by different 15 families in that way is it called a single residence unit constructed for one family ? and exemption can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be claimed ? Reply By Mehul Pandya: The Reply: for your information sir, No agreement has been made till now. Reply By KASTURI SETHI: The Reply: Will you let me know your profile please? Reply By Mehul Pandya: The Reply: Advocate Reply By KASTURI SETHI: The Reply: Dear Sir, To avail exemption from ST in this case, builder/contractor must get permission from Govt. of India, Ministry of Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... using Development, N.Delhi, See entry No.13 (ba) and (bb) in Notification No.25/12-ST as amended and go through the web-link given below.
Pradhan Mantri Awas Yojana
www.mhupa.gov.in/writereaddata/01_PMAY_Guidelines... X X X X Extracts X X X X X X X X Extracts X X X X
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