Unauthorised Buildings – No Service Tax?

By Vijay Kumar

As per the Service Tax law,

91a) “residential complex” means any complex comprising of—

(i) a building or buildings, having more than twelve residential units;

(ii) a common area; and

(iii) any one or more of facilities or services such as park, lift, parking space, community hall, common water supply or effluent treatment system,

located within a premises and the layout of such premises is approved by an authority under any law for the time being in force

So if the layout is not approved, you don’t need to pay Service Tax? Please let us know your views. We have some interesting information, which we will tell you on Monday.