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<h1>Taxability of construction services tied to timing of payment and conditions on CENVAT credit and land value inclusion.</h1> Amendment clarifies that construction for sale is taxable where consideration is received wholly or partly before issuance of the completion certificate and distinguishes residential units meeting specified carpet area and price thresholds from other constructions. Taxability is subject to two conditions: CENVAT credit on inputs has not been taken under the CENVAT Credit Rules, 2004, and the value of land is included in the amount charged to the service receiver.