Taxabilty on civil work construction under UPVAT act

[Jasbir Uppal]

Dear Sir, 

That the appellant, it had purchased land from the different parties in different location in AGRA. Thereafter plans of the residential apartment sanctioned by the competent authorities, after completion of constriction transferred to the interested person by way sale in different  deeds, common areas and facilities, such as lobby, parking, publics amenities etc. as approved in the layout plan was to remain the property of the appellant and no rights would  accrue to the interested parties and it continued to be the appellant. can the  decision of the hon’ble  Supreme Court in the case of K. Raheja Development Corporation V/s State of Karnataka is applicable in this case under UPVAT act

With regards 

J.S. Uppal

AI Summary

Works contract tax applies to developer-built residential construction sold after completion, subject to fact-specific assessment.
Construction of residential complexes carried out by a developer on its own account is treated as a taxable works contract under the WCT provisions; subsequent transfer of completed units by registered sale deeds does not, by itself, remove the tax character of the construction activity. The K. Raheja decision is fact-specific and not automatically applicable; each case must be assessed on its facts to determine whether construction was commissioned by purchasers or executed by the developer from its own funds.