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of <h1>Clarification on Service Tax for Construction: Tripartite Models, Redevelopment, and BOT Projects; Key Dates and Responsibilities.</h1> The circular addresses the application of service tax on various construction service models. It clarifies tax liabilities in different scenarios, such as tripartite business models, redevelopment projects, investment models, and Build-Operate-Transfer (BOT) projects. Key points include the taxability of construction services before and after July 1, 2010, valuation methods for determining service tax, and specific considerations for models like joint development agreements. The circular emphasizes the importance of determining the service tax based on the nature of transactions and the timing of payments or completion certificates. It also outlines the responsibilities of different parties involved in these models regarding tax payments.
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