Service Tax Applicability on Real Estate Industry
Services Provided in Real Estate Industry
- Construction of Residential Complex Service
- Construction Services other than Residential Complex
- Maintenance or Repair Service
- Real Estate Agent Service
- Renting of Immovable Property Service
- Special Services Provided by Builders
- Works Contract Service
Service Tax Rate
Abatement [Notification 26/2012-ST dated 20-06-2012]
Exemption under Negative List/Mega Exemption Notification
Reverse Charge Mechanism (Notification No.30/2012-ST dated 20-06-2012)
Issues & Clarification