Install and Configure Target iSCSI Server on Windows Server 2012 | Windows

1. in Add new Role and Feature > Navigate to Server Roles
2. under File and Storage Services > Check iSCSI Target Server > > Install.

3. again in Server Manager, a new File and Storage Services has added,
Click on Launch the new Virtual Disk wizard to create Virtual Disk

Select iSCSI virtual disk Location: Select Drive/ or custom Path
Next
Specify iSCSI virtual disk size:  10GB
iSCSI Target. New iSCSI Target > Next
Target Name and Action : any name > Next
Access Servers (list initiators so the disk be presented to only these): ADD by IQN or IP etc
Next > Create(b).
Close(b).
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on Client as Initiator: 

Start iSCSI Initiator
Targets(T): Target: enter IP (ie. 10.1.1.100), Quick Connect(b)
Done(b)

now verify in Disk Management, a new disk is added with 10GB space.