TMI BlogLeviability of Service Tax on land developersX X X X Extracts X X X X X X X X Extracts X X X X ..... Leviability of Service Tax on land developers X X X X Extracts X X X X X X X X Extracts X X X X ..... iable on land developers who are engaged in selling plots after land levelling, road construction etc. Reply By Surender Gupta: The Reply: There is no service tax on selling activity. If a land devel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opers who are engaged in selling of plots after land levelling, road construction etc. is not liable to service tax. Reply By Vijay Kumar Joshi,FCA: The Reply: The question here is that whether land d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eveloper is providing any service to the buyers of the land/plots. The answer is no because he is merely selling developed plots. However if the developer of the land engages an outside party to get t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he work of the site formation and clearance done then a question may arise whether he (developer) is receiving the taxable service of site formation and clearance from such outside party. This will de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pend upon the facts of the case. But certainly the land developer is not liable to pay any service tax under the category of site formation or ny other taxable service. One cannot provide service to o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... neself. X X X X Extracts X X X X X X X X Extracts X X X X
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