Construction Service under service tax law:

Construction  of a complex ,building, civil structure or part thereof ,including a complex or a building intended for sale to a buyer ,wholly or partly ,except where the entire consideration is received after issuance of a completion certificate by  a  competent authority is specified as ‘declared service’

Exemption aspects:

 

1. The  exemptions  has been provided in respect of construction service vide exemption Notification No -25/2012,dated 20-06-2012, under Entry No.- 12,13,& 14

 

Other Aspects:

In case of Construction  of a complex ,building, civil structure or part thereof ,including a complex or a building intended for sale to a buyer ,wholly or partly ,except where the entire consideration is received after issuance of a completion certificate by  a  competent authority–

Particulars	Abatement
1.For Residential unit having carpet area less than 2000 sq.ft. and where the amount charged is less than 100 lakhs	75%
2.    Other than (1) above	70&

 

NOTE- Conditions for abatement:

1. The value of land is included in the amount charged from the service receiver.
2. Cenvat Credit on inputs used for providing the taxable service has not been taken under the provisions of CENVAT Credit Rules,2004

Note– The expression ‘Construction’ includes additions, alterations ,replacements or remodeling of any existing civil structure.