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ST on Individual Villas located in a gated community

Service Tax - Started By: - santhosh kumar - Dated:- 8-9-2016 Last Replied Date:- 12-9-2016 - Dear Experts,Our builder is selling plots and constructing individual villas along with land in a gated community (which constitutes yet to be constructed swimming pool, park, club house) to interested individuals. Around 50 villas are sold and occupied out of 200 villas. Almost all 50 are registered sepertely for land and building contract.The payment was made as per stage wise completion of villas. Mo .....

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onsulting a local expert, we are told that on payment, we can get the refund of the ST paid as we are indivduals and the property is for personal use.Now my queries are :1. Are we really taxable as we are using only individual villas, though the amenties like water tank, park, swimming pool are common.2. Is it not the ST to be borne by builder as the contracted price is already fixed.3. If at all, we have to pay, can we raise RTI, under which rule we are taxed. (Bez, many such communities are no .....

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on was unilaterly adjusted against this ST by builder)6. I have asked enough questions, already, thank you.Regards,Santhosh. - Reply By Ganeshan Kalyani - The Reply = Sir, in this regard I would like to reproduce the extract of relevant clause from mega exemption notification, as below:14. Services by way of construction, erection, commissioning, or installation of original works pertaining to,-(a) ......(b) a single residential unit otherwise than as a part of a residential complex;Sir from the .....

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e sir..also i will try to get the invoice copy..Thanks.. - Reply By KASTURI SETHI - The Reply = Sh.Santosh Ji, With due respect to Sh.Ganeshan Kalyani, Sir, I am of the view that ST is leviable. Your villa is part of residential complex. Contractor has constructed more than one villa in the same residential complex. Go through serial no. 12 of Notification No.26/12-ST dated 20.6.12 as amended and Notification No.24/12-ST dated 20.6.12 as amended carefully. - Reply By YAGAY AND SUN - The Reply = .....

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this case law cannot be read in isolation. It has to be read in conjunction with all the Notifications/circulars on the issue vis-a-vis terms and conditions of the agreement. - Reply By Ganeshan Kalyani - The Reply = Sir, I agree with Sri Kasturi Sir's , the mega exemption notification, the notification that is referred in the case law and the case law itself along with the views of the experts to be read to arrive at a conclusion. Thanks. - Reply By santhosh kumar - The Reply = Thank you s .....

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