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Service Tax - Highlights / Catch Notes

Home Highlights June 2020 Year 2020 This

Service tax liability on promoters / builder / developer prior ...

Service Tax

June 12, 2020

Service tax liability on promoters / builder / developer prior to 01.06.2010 in respect of construction of residential complex - CBEC has clarified that, the period prior to 01.06.2010, construction(residential) provided by builder / developer will not be taxable - Demand set aside.

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  1. Liability of Service tax - Construction of Complex Service - sale of undivided share of land (UDS) - appellant who is a builder/promoter is not liable for service tax...

  2. Prior to 1-7-2010 a builder cannot be deemed to be service provider - prima facie case in favor of assessee - AT

  3. Valuation of the service of construction provided by a builder/developer to a landowner, who transfers his land/development rights to builder - CBEC clarifies

  4. Construction of Residential Complexes – Service tax liability cannot be determined based on what the assesse calls itself, whether as a builder, a developer, a promoter...

  5. Refund claim - purchase of flats from builder - whether the appellants who are purchasers of an apartment/flat/residence from a builder or a developer is entitled to...

  6. Deduction u/s 54F - delay in delivery of possession of the property - investment of the entire capital gains for construction of a residential house within the...

  7. Activity of benefication/washing of raw coal - 6 no service tax was leviable on above activity prior to 01.06.07 - AT

  8. Construction of residential complex services cannot be liable to Service Tax prior to 01.06.2007, if the appellant has paid VAT on the impugned activity as Works Contract - AT

  9. Works contract service - the claim that prior to 01.06.2007, the service itself was not liable to tax can not be upheld. - AT

  10. Method of accounting - Treatment of advance received from customers as sales - Application of AS-7 to construction contractors and to builder or real estate developers.

 

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