Log in Register

Login to your account

Username *
Password *
Remember Me

Create an account

Fields marked with an asterisk (*) are required.
Name *
Username *
Password *
Verify password *
Email *
Verify email *
Captcha *
View more blog entries

Consult Construction

Consult Us For Construction

Bundled service of obtaining sanction before individual house construction, exempt from tax

Posted by on in Construction & Real Estate
  • Font size: Larger Smaller
  • Hits: 533
  • Subscribe to this entry
  • Print
  • Report this post
  • AAR rules on taxability of constructing single residential house on an individual’s plot, holds that same is exempt from service tax in terms of Notification No. 25/2012-ST;
  • Notes Revenue’s stand that obtaining necessary sanctions from Gram Panchayat for construction amounts to separate service and if same were acquired vide independent agreement, would attract service tax;
  • Observes that undoubtedly, a separate agreement for said purposes would amount to independent service, but applicant has asserted that it would be bundled service, i.e. company would obtain sanctions and then build the individual house;
  • Accordingly, rules that in present factual situation, in case there is common agreement for obtaining the sanction and then build individual house, it would be covered under the exemption Notification
Rate this blog entry:
Trackback URL for this blog entry.


  • No comments made yet. Be the first to submit a comment

Leave your comment

Guest Tuesday, 25 September 2018

Like us on facebook

Twitter Feed

ConsultC Webcast on RERA and GST affecting Real Estate. My session on GST starts after 110 min https://t.co/JZH4AfK9HC https://t.co/JZH4AfK9HC
ConsultC Request friends to support the cause and attend the event. Link to Donate - https://t.co/aobXWS4dYS Link to get do… https://t.co/Rou4qE2KRv


304, Super Plaza, Sandesh Press Road, Vastrapur, Ahmedabad
+91 - 079 - 40032950
This email address is being protected from spambots. You need JavaScript enabled to view it.

markerFind on Google Maps

Who we are

We are Ahmedabad based professional consulting firm. We are providing various services to Construction, Real Estate and Project Companies in various areas like Indirect Taxation – Service Tax & Multi state VAT consultancy, ERP implementation, Site & Management audit, Designing Tender & other related contractual documents etc.