I am of the opininon that a BUILDER is not liable for payment of service tax under "construction of Residential complexes" if he constructs Apartments in his own land with his own labour and sells it after total completion of it to a prospective buyer. In case he registers the Apartment under semi finished stage to some buyer and enters into a development agreement with the buyer and completes the finishing worK on some remuneration , is the builder liable for service Tax. If so on what value he has to pay the tax?
Liability of builder to pay service tax -
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