Amends Notification No. 1/2006-Service Tax, dated the 1st March 2006 - 75% Exemption to Commercial or Industrial Construction service and Construction of Complex, if the value of land is included in the gross value

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..... to Commercial or Industrial Construction service and Construction of Complex, if the value of land is included in the gross value [TO BE PUBLISHED IN THE GAZETTE OF INDIA , EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance (Department of Revenue) New Delhi , the 22nd June, 2010 Notification No. 29/2010 - Service Tax G.S. .....

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..... "7(a). (zzq) Commercial or Industrial Construction This exemption shall not apply in cases where the taxable services provided are only completion and finishing services in relation to building or civil structure, referred to in sub-clause (c) of clause (25b) of section 65 of the Finance Act. Explanation.- The gross amount charged shall include the value of goods and ma .....

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..... has been separately recovered from the buyer by the builder or his representative. 25". [F. No. 334/03/2010 -TRU] (K.S.V.V. Prasad) Under Secretary to the Government of India Note.- The principal notification No.1/2006-Service Tax , dated the 1st March 2006 , was published vide number G.S.R.115(E), dated the 1st March, 2006 and last amended vide notification No.09 .....

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