TaxTMI 
TaxTMI 
Dear Sir For new Service Tax Registration of a Developer, it should apply for which kinds of services? Say, for (1) Real Estate (2) Additional Facilities. Which clauses of Finance Act, 1994 are applicable? “construction services” has more than one following categories: 65(105)(zzq) Commercial or Industrial Construction Service wef 10-09-2004 65(105)(zzzh) Construction of Complex wef 16-06-2005 65(105)(zzzza) Works contract wef 01-06-2007 65(105)(zzzzu) Preferential Location - Special service provided by a builder etc, to the prospective tax buyers such as providing preferential location or external or internal development of complexes on extra charges wef 01-07-2010 Which of the above services should be included in ST-1 ?
Developer
19 Jul 2010 
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Service classification determines developer registration and tax liability; register for applicable construction categories and classify each contract.
Classification of taxable services must follow the statutory rule that services are determined by the sub-clauses of the controlling clause; developers may take a single registration covering multiple construction categories but should register for the relevant construction service types and classify each contract according to the most specific sub-clause, treating composite services by their essential character and paying service tax accordingly. (AI Summary)
Classification of taxable services must follow the statutory rule that services are determined by the sub-clauses of the controlling clause; developers may take a single registration covering multiple construction categories but should register for the relevant construction service types and classify each contract according to the most specific sub-clause, treating composite services by their essential character and paying service tax accordingly. (AI Summary)