No Service Tax if residential construction activity are under Jawaharlal Nehru National Urban Renewal Mission and Rajiv Awaas Yojana,

No Service Tax for construction and finishing activity  taken under  work contract of  Jawaharlal Nehru National Urban Renewal Mission and Rajiv Awaas Yojana.

Relevant notification is placed below:

Notification     No. 6/2011 – Service Tax    New Delhi, the 1stMarch, 2011

G.S.R. (E)  - In exercise of the powers conferred by sub-section (1) of section 93 of the
Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), the Central Government,
on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service
of execution of a works contract referred to in sub-clause (zzzza) of clause (105) of section 65 of the
Finance Act, when provided for the purpose of carrying out,-
(a) construction of new residential complex or part thereof; or
(b) completion and finishing services of new residential complex or part thereof ,
under Jawaharlal Nehru National Urban Renewal Mission and Rajiv Awaas Yojana, from the whole
of the service tax leviable thereon under section 66 of the Finance Act.