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

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  • 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
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Guest Monday, 18 November 2019

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