Construction service - The flats sold by the land owner before ...

Land Owner Liable for Service Tax on Flats Sold Pre-Completion Certificate; No Tax for Post-Certification Sales.

June 4, 2018

Case Laws Service Tax AT

Construction service - The flats sold by the land owner before the completion certificate was obtained will invite the liability of Service Tax upon the land owner. However, the flats sold after the said date of receiving completion certificate, since no more construction services were rendered after the said date, the land owner will not invite any liability to the Service Tax. - AT

View Source

← Previous Next →

Construction service - The flats sold by the land owner before ...

Land Owner Liable for Service Tax on Flats Sold Pre-Completion Certificate; No Tax for Post-Certification Sales.

June 4, 2018

Case Laws Service Tax AT

You may also like:

The CESTAT held that the builder is not liable to pay service tax on receipt of entire consideration from the buyer after issuance of 'occupancy certificate' by the...

The appellant wrongly availed Cenvat credit on input services for unsold flats after issuance of completion certificate, contravening Rules 6(3) and 6(3A) of the Cenvat...

Rectification u/s 254 - Sale of land - land in question were sold by the assessee in the capacity of power of attorney holder and AO has assessed the income in the hand...

The assessee sold agricultural land during the year which the Assessing Officer (AO) treated as a capital asset, leading to levy of long-term capital gains tax. The...

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...

Construction of residential complexes - appellant under Joint Development Agreements with land owners assigned portion of the constructed area, in the form of flats /...

The case involved a dispute regarding the classification of services provided by the appellant as Works Contract Service or Construction of Residential...

When a service provider has already paid 100% service tax on manpower supply and security services, demanding the same service tax from the service recipient, who is...

Nature of land sold - capital asset u/s 2(14) or agricultural land - If the previous owner did not carry out agricultural activity on an agricultural land, however did...

Service tax liability assessed on various services provided/received by the appellant. Regarding director sitting fees, demand upheld along with interest, no penalty...

GTA service under reverse charge mechanism - Once the service provider discharged the service tax where the service recipient is liable to pay the service tax, demand of...

The case involves the Advance Ruling Authority determining the GST liability on selling residential units in a project after 'deemed completion' or 'first occupation' in...

Effect of negative regime on Construction of Complex Services - tri-partite agreement - providing free of cost flats to all the existing members of the Society in lieu...

Once a service is subjected to service tax, the same service cannot be taxed again, as it would amount to double taxation, which is impermissible. In this case, even...

CENVAT Credit - input services - Irrespective of the person whether it is service recipient or service provider is liable to pay the service tax but so long the service...

Quick Updates: